Regulation 2 Application
The amendments made by regulation 3(2), (4), (5)(a), (6)(a) and (7) do not apply to any accounts covering a financial year which begins before 1 January 2026.
The amendments made by regulation 3(2), (4), (5)(a), (6)(a) and (7) do not apply to any accounts covering a financial year which begins before 1 January 2026.