Regulation 1 Citation and commencement

These Regulations may be cited as the Charities (Accounts and Reports) Regulations 2005 and, subject to paragraph (2), shall come into force on 31st March 2005.

Paragraph 2(iii) of Part VI of Schedule 2 shall come into force on the date when section 1 of the Civil Partnership Act 2004^f1 comes into force in relation to England and Wales.