# The Accounts and Audit Regulations 2015, Regulation 21: Transitory provisions


In relation to the financial years beginning in 2015 and 2016, these Regulations apply with the following modifications—
(a) in regulation 10, paragraph (1) is to be read as if for “31st July” there were substituted “ 30th September ”;
(b) in regulation 15, paragraph (1)(a) is to be read as if for “June” there were substituted “ July ”.

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Source: https://www.legislation.gov.uk/uksi/2015/234/regulation/21 (the official version)
Page: https://openlegislation.uk/accounts-and-audit-regulations-2015/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.