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  • Consequences of the Conditions for T2 Instruments Ceasing to be Met

    • CA-2.1.11N

      The following must apply where, in the case of a T2 instrument, the conditions laid down in CA-2.1.10 cease to be met:

      (a) That instrument must immediately cease to qualify as a T2 instrument; and
      (b) The part of the share premium accounts that relates to that instrument must immediately cease to qualify as a T2 item.
      January 2015