Regulation 2 Prescribed yearsI1 England and Wales The financial years commencing with the financial year beginning on 1st April 2014 are prescribed as the years in relation to which these Regulations apply. Annotations Commencement I1 Reg. 2 in force at 1.4.2014, see reg. 1(1) ← Regulation 1 Regulation 2 Regulation 3 →