# The Accounts and Audit (Amendment) Regulations 1990, Regulation 3: Application


(1) Regulation 2(a) and (b) above shall have effect in relation to accounts for periods beginning on or after 1st April 1990.
(2) Regulation 2(c) above shall (from the date of the commencement of these Regulations) have effect in relation to accounts for periods beginning on or after 1st April 1989.

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Source: https://www.legislation.gov.uk/uksi/1990/435/regulation/3 (the official version)
Page: https://openlegislation.uk/accounts-and-audit-amendment-regulations-1990/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.