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    (1) (except where (2) applies) any form of remuneration, including salaries, discretionary pension benefits and benefits of any kind.

    [Note: article 92(2) of CRD]172

    (2) (in relation to those articles of the MiFID Org Regulation as applied in accordance with SYSC 1 Annex 1 2.8AR, SYSC 1 Annex 1 3.2-AR, SYSC 1 Annex 1 3.2-BR, SYSC 1 Annex 1 3.2CR, SYSC 1 Annex 1 3.3R; SYSC 19F.1.1R; SYSC 19F.1.3R and SYSC 19F.1.4R179) all forms of payments or financial or non-financial benefits provided directly or indirectly by a firm to relevant persons174 in the provision of one or more of designated investment business, ancillary activities and ancillary services to clients.172

    [Note: article 2(5) of the MiFID Org Regulation]172