Regulation 1 Citation, commencement and effectI1

United Kingdom

(1)

These Regulations may be cited as the Accounts and Reports (Amendment) (EU Exit) Regulations 2019.

(2)

These Regulations come into force as follows—

(a)

this regulation and Schedule 1 come into force on the seventh day after the day on which these Regulations are made;

(b)

the provisions to which regulation 2 applies have effect in relation to financial years beginning on or after F1IP completion day;

(c)

the rest of these Regulations come into force on exit day M1.

Annotations

F1: Words in reg. 1(2)(b) substituted (31.12.2020 immediately before IP completion day) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 10

M1: See section 20(1) of the European Union (Withdrawal) Act 2018 for the meaning of “exit day”.