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1988 Lugano Convention

2007 Lugano Convention

ABI remuneration principles

AIM Rules for Companies

AIM Rules for Nominated Advisers

Acceptance condition

Acceptance credits

Acceptance testing

Accepting house

Account of profits

Accounting Standards Board (ASB)

Accounting period

Accounting reference date

Accredited investors

Acquisition accounting

Acting in concert

Ad hoc arbitration

Additional award

Additional voluntary contribution (AVC)

Administered arbitration

Administrative receiver

Administrative receivership

Admission (AIM)

Admission and Disclosure Standards

Admission document

Advance corporation tax (ACT)

Advisory Committee

Advisory, Conciliation and Arbitration Service (Acas)

African Loan Market Association (ALMA)

Aggravated damages

Alternative dispute resolution (ADR)

American Depositary Receipts (ADRs)

Annual accounts

Annual allowance

Approved profit sharing scheme

Assessment period

Associated employer

Association of British Insurers (ABI)

Authorised person

Back-to-back credit

Bank of England

Bankers’ draft

Barriers to entry

Basic state pension (BSP)

Bill of exchange

Block exemption

Bridge financing

British Private Equity and Venture Capital Association (BVCA)

Broadband services

Broadband technology

Brussels Regulation

Buy-in management buyout (BIMBO)

CREST shareholder

CREST transfer form

Calderbank letter

Capital adequacy

Capital allowances

Capital gains group

Capital gains tax

Capped drawdown

Captive funds or semi-captive funds

Career average revalued earnings (CARE) scheme

Carried forward trading losses

Case management discussions (CMDs)

Cash alternative

Cash box placing

Cash confirmation

Cash equivalent

Cash equivalent transfer value (CETV)

Cash tender offer

Cash underpinning

Cash underwritten alternative

Centre of main interests (COMI)

Centrebind procedure

Certificate of deposit

Certificated or in certificated form

Certification authority

Change of control clause

Chapter I prohibition

Chapter II prohibition

Chargeable gains

Charges on income

City Code on Takeovers and Mergers

Civil Procedure Rules

Class 1 circular

Class 1 transaction

Clearance service

Closed-end funds

Co-operative joint venture

Code of practice

Collateral warranty or collateral contract

Collective agreement

Collusive tendering

Commercial building

Companies House

Company share option plan (CSOP)

Compensatory award

Compensatory damages

Competent authority

Competing bid or offer

Competition Commission

Competitive situation

Completion accounts

Completion of a building or work

Complex monopoly

Compliance officer

Compulsory acquisition

Computer program

Concentrative joint venture

Concerted practice

Conciliation officer

Conciliation period

Condition precedent

Condition subsequent

Connected person

Consortium relief

Constructive dismissal

Constructive trust

Consumer Prices Index (CPI)

Contract of employment

Contracted-out employment

Contractual loss

Contractual measure of damages

Contribution notice

Contributory negligence

Controlled foreign company (CFC)

Controlled foreign company rules

Convertible securities

Corporate governance

Corporation tax

Council of Ministers

Council of the European Union

Country-code top-level domain (ccTLD)

Court of Justice of the European Union (ECJ)

Credit default swap (CDS)

Credit derivative

Credit insurance

Cumulative dividend

Cybersquatting/cyberpiracy

DDA questionnaire

Data controller

Data protection

De facto director

De minimis notice

De-grouping tax charge

Debenture stock

Decisional autonomy

Deed of priority

Deemed transfer

Deep discount security/deep discount bond

Deeply discounted securities

Default interest provision

Default judgment

Deferred consideration

Deferred member

Deferred share bonus plan

Deferred shares

Defined benefit (DB) pension scheme

Defined benefits lump-sum death benefit

Defined contribution (DC) pension scheme

Del credere agent

Delivered prices

Demand guarantee

Demilitarised zone (DMZ)

Department for Business, Innovation and Skills (BIS)

Derivative contracts

Derivative counterparty

Detailed assessment

Detrimental modification

Developmental lease, licence or tenancy

Digital certificate

Digital subscriber line technology (DSL)

Directed selling effort

Directorate - General for Competition (DG Comp)

Directors’ report

Disaster recovery

Disclosure Rules

Disclosure letter

Discretionary trust

Distressed debt

Distribution agreement

Documentary credit

Dominant position

Double taxation relief

Double taxation treaty

Downstream markets

Drag along rights

Drawdown pension

Duopoly/duopolistic

EC Regulation on Insolvency Proceedings (Insolvency Regulation)

EMI individual limit

EU Merger Regulation (EUMR)

EU Service Regulation

Early neutral evaluation

Effective date of termination (EDT)

Employee share ownership plan (ESOP)

Employee share ownership trust (ESOT)

Employer-financed retirement benefits scheme (EFRBS)

Employment Appeal Tribunal (EAT)

Employment tribunal

Enduring power of attorney

Enterprise management incentives options (EMI options)

Entire agreement clause

Environmental audit

Equator Principles

Equitable assignment

Equity accounting

Equity investor loan

Equity method of accounting

Equity share capital

Essential facilities doctrine

Established use certificate

Estate duty (ED)

European Account Preservation Order (EAPO)

European Central Bank (ECB)

European Commission

European Community (EC)

European Company

European Convention on Human Rights (ECHR)

European Council

European Economic Area (EEA)

European Economic Interest Grouping (EEIG)

European Parliament

European Union (EU)

European works council (EWC)

Event of default

Exceptional item

Exclusion clause

Exclusive distribution

Exclusive territory

Exempt interest

Expectation loss

Expert determination

Extortionate credit bargain

Extra-statutory concession

FTSE All-Shares Indices

Facilities management

Facility letter

Featherweight floating charge

Fiduciary duties

Final salary scheme

Financial Assistance Scheme (FAS)

Financial Reporting Council (FRC)

Financial Reporting Standard 17 (FRS 17)

Financial Services Authority (FSA)

Financial Services and Markets Act 2000 (FSMA)

Financial assistance

Financial promotion

Financial support direction (FSD)

First closing date

First generation (1G)

Fixed rate preference shares

Floating charge

Foreign private issuer

Forum non conveniens

Franchise agreement

Fraudulent misrepresentation

Fraudulent trading

Full title guarantee

Full-function joint venture

Fully paid rights

Functional autonomy

Fundamental breach

Fundamental term

Funded unapproved retirement benefit schemes (FURBS)

Further and better particulars (FBPs)

General causation

Generic top level domain (gTLD)

Gilt-edged securities

Global Depositary Receipt (GDR)

Going concern value

Golden handcuffs

Golden handshake

Golden parachute

Good leaver/Bad leaver

Gross misconduct

Group income election

Guaranteed minimum pension (GMP)

HM Revenue & Customs (HMRC)

Hague Service Convention

Hart-Scott-Rodino

High yield debt/high yield bonds

Holding company

Horizontal agreement

ICSID Convention

INSOL Global Principles for Multi-Creditor Workouts

INSOL International

Income access structure

Income and Corporation Taxes Act 1988 (ICTA)

Indemnity basis

Indirect effect

Individual accounts

Individual exemption

Industrial action

Industrial tribunal

Information Commissioner

Inheritance tax (IHT)

Initial public offer (IPO)

Innocent misrepresentation

Innominate term

Inside information

Insolvency practitioner

Institutional investor

Inter-brand competition

Interconnection

Intercreditor agreement

Intermediate term

Internal dispute resolution procedure (IDRP)

International Accounting Standard 19 (IAS 19)

International Accounting Standards (IAS)

International Accounting Standards Board (IASB)

International Centre for Settlement of Investment Disputes (ICSID)

International Standby Practices (ISP98)

International Swaps and Derivatives Association, Inc. (ISDA)

Internet protocol (IP)

Internet service provider (ISP)

Investment grade bond

Investment grade loan

Invitation to participate in a dialogue

Irrevocable credits

Joint and several liability

Joint insurance

Joint liability

Last in first out (LIFO)

Lasting power of attorney (LPA)

Law of Property Act receiver (LPA receiver)

Leave of the court

Legal assignment

Legal professional privilege

Letter of credit

Leveraged buyout (LBO)

Lifetime allowance

Lightweight floating charge

Limitation period

Limited partnership

Liquidated damages

Litigation friend

Loan Market Association (LMA)

Loan Syndications and Trading Association (LSTA)

London Approach

London Stock Exchange (LSE)

Long term incentive plan (LTIP)

Major interest in land

Management buy-in (MBI)

Management buyout (MBO)

Management expenses

Mandatory offer

Mareva injunction

Master development agreement

Master franchise agreement

Master franchisee

Material adverse change (MAC) clause

Measure of damages

Merger Control Regulation

Merger accounting

Mexican shootout

Mezzanine finance

Misrepresentation

Mix and match offer

Money purchase scheme

Monopolies and Mergers Commission

Mulligan clause

Musharaka sukuk

NASDAQ Stock Market

National Association of Pension Funds (NAPF)

National Insurance contributions (NICs)

Negative pledge

Negligent misrepresentation

Negligent misstatement

New York Convention

New approach directives

Next friend/Guardian ad litem

Nil premium merger

No front-running provision

No-action letter

Non-executive director

Non-qualifying corporate bonds (Non-QCBs)

Normal minimum pension age

Notice of appeal

Notice of appearance

Notice on agreements of minor importance

Occupational Pensions Regulatory Authority (OPRA)

Occupational pension scheme

Off-balance sheet

Office of Fair Trading (OFT)

Open market value

Open-ended investment company (OEIC)

Opt-out agreement

Order for wasted costs

Organisation for Economic Co-operation and Development (OECD)

Originating motion

Originating summons

Out of the money

Overdraft facility

Overriding objective

PLUS Markets plc

Panel on Takeovers and Mergers

Parallel exemption

Parol evidence rule

Participating dividend

Participating employer

Particulars of claim

Passport rights

Pension Protection Fund (PPF)

Pension protection levy

Pension-sharing order

Pensioner member

Pensions Ombudsman

Pensions Regulator

Performance bond

Performance guarantee

Permanent establishment

Permission of the court

Person discharging managerial responsibilities (PDMR)

Personal pension scheme

Power of attorney

Pre-hearing review (PHR)

Pre-qualification questionnaire

Preferential debts

Preliminary agreements

Preparation time order

Private finance initiative (PFI)

Private nuisance

Private treaty sale

Privileged documents

Privity of contract

Profit rate swap

Prohibitive order

Proportional consolidation

Prospectus Directive

Prospectus Regulation

Prospectus Rules

Protected modification

Protective award

Public nuisance

Public private partnership (PPP)

Public to private transaction (PTPs)

Punitive damages

Purchased goodwill

Pyramid selling

Qualified institutional buyer (QIB)

Qualifying corporate bond (QCB)

Quoted Companies Alliance (QCA)

Quoted eurobonds

Race discrimination questionnaire (RR65)

Radio frequency spectrum

Re-engagement order

Real estate investment trust (REIT)

Receiver and manager

Recommended bid

Registered pension scheme

Registration statement

Regulated modification

Regulatory Information Service (RIS)

Reinstatement order

Relevant filing system

Relevant product

Relief from forfeiture

Response document

Restitutionary damages

Results-dependent interest

Retention of title

Retributory damages

Return on capital employed (ROCE)

Risk-based levy

Rome Convention

Rule 10b-5 disclosure letter

Rules Governing Substantial Acquisitions of Shares (SARs)

Russian roulette

Salary-related scheme

Sarbanes-Oxley Act of 2002

Scheme of arrangement

Scheme-based levy

Second generation (2G)

Second-level domain (SLD)

Secondary issues

Section 212 notice

Section 593 valuation

Section 793 notice

Section 899 scheme

Securities Act of 1933

Securities Exchange Act of 1934

Securities and Exchange Commission (SEC)

Securities exchange offer

See to it guarantee

Selective distribution

Senior Courts Costs Office

Sensitive personal data

Several liability

Sex discrimination questionnaire (SD74)

Share premium account

Shareholders' agreement

Sharesave scheme

Significant influence

Slavenburg register

Societas Europaea

Specialisation agreement

Specific performance

Stakeholder pension

Stamp duty land tax (SDLT)

Standard grievance procedure (Standard GP)

Standby letter of credit

Standstill period

Stapled stock structure

State earnings-related pension scheme (SERPS)

State pension age

State second pension (S2P)

Statement of case

Statement of claim

Statement of funding principles (SFP)

Statement of truth

Statements of Recommended Practice (SORPs)

Statements of Standard Accounting Practice (SSAP)

Statutory funding objective

Statutory maternity leave

Structural remedies

Sub-investment grade loan

Subordinated debt

Subpoena ad testificum

Subsisting rights

Substantial damages

Substantial shareholding exemption (SSE)

Sukuk al wakala

Summary dismissal

Supplementary pension rights

Supreme Court Taxing Office

Tag along rights

Talks announcement

Taxing Master’s certificate

Technical provisions

Texas shoot out

Third generation (3G)

Third party proceedings

Top-level domain (TLD)

Tortious measure of damages

Trade mark licence

Transfer pricing

Transferable security

Transmission control protocol (TCP)

Treaty of Lisbon

Treaty on the Functioning of the European Union (TFEU)

Turnkey contract

UK Corporate Governance Code

US Securities and Exchange Commission

Unauthorised payment

Uncertificated form

Unconditional as to acceptances

Unfair Contract Terms Act 1977 (UCTA)

Unfunded unapproved retirement benefits schemes (UURBS)

Uniform Rules for Demand Guarantees (URDG)

United Nations Commission on International Trade Law (UNCITRAL)

Upper Tribunal (Tax and Chancery Chamber)

Upstream markets

Utility software

Vendor loan notes

Venture capital

Vertical agreement

Vertical restrictions

Vindictive damages

Whole agreement clause

Wireless application protocol (WAP)

Wireless local loop

Withholding tax

Without prejudice

Witness summons

Worked principal agreement (WPA)

Wrongful dismissal

Zero coupon bonds

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