# The Charities Accounts (Scotland) Amendment Regulations 2018, Regulation 2: Application


(1) Regulation 3(2) applies to accounts covering financial years beginning on or after 5 October 2018 but before 1 January 2019.
(2) Regulation 3(3) and (4) applies to accounts covering financial years which begin on or after 1 January 2019.

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Source: https://www.legislation.gov.uk/ssi/2018/344/regulation/2 (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2018/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.