{
  "url": "https://openlegislation.uk/accounts-and-reports-amendment-eu-exit-regulations-2019/regulation-1",
  "json_url": "https://openlegislation.uk/accounts-and-reports-amendment-eu-exit-regulations-2019/regulation-1.json",
  "legislation": "uksi/2019/145",
  "legislation_title": "The Accounts and Reports (Amendment) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/accounts-and-reports-amendment-eu-exit-regulations-2019",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Accounts and Reports (Amendment) (EU Exit) Regulations 2019.\n(2) These Regulations come into force as follows—\n(a) this regulation and Schedule 1 come into force on the seventh day after the day on which these Regulations are made;\n(b) the provisions to which regulation 2 applies have effect in relation to financial years beginning on or after IP completion day;\n(c) the rest of these Regulations come into force on exit day .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "See section 20(1) of the European Union (Withdrawal) Act 2018 for the meaning of “exit day”."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 1 in force at 6.2.2019, see reg. 1(2)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/145/regulation/1",
    "retrieved_at": "2026-10-28T22:48:18.798638+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}