Regulation 1 Citation, commencement and effect

(1)

These Regulations may be cited as the Accounts and Reports (Amendment) (EU Exit) Regulations 2018.

(2)

These Regulations come into force as follows—

(a)

this regulation and Schedule 1 come into force on the seventh day after the day on which these Regulations are made;

(b)

the provisions to which regulation 2 applies have effect in relation to financial years beginning on or after exit day;

(c)

the rest of these Regulations come into force on exit day^f1.

Annotations

f1: See section 20(1) of the European Union (Withdrawal) Act 2018 for the meaning of “exit day”.