# The Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016, Regulation 1: Citation, commencement, interpretation and application


(1) These Regulations may be cited as the Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016, and come into force on the seventh day after the day on which the Regulations are made.
(2) The amendments made by regulations 2 to 4 of these Regulations apply—
(a) in relation to the financial years of companies and qualifying partnerships beginning on or after 1st January 2017; and
(b) only in relation to—
(i) companies; and
(ii) qualifying partnerships.
(3) In this section, “qualifying partnership” has the meaning given by regulation 3 of the Partnerships (Accounts) Regulations 2008.

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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111151075/regulation/1 (the official version)
Page: https://openlegislation.uk/draft-companies-partnerships-and-groups-accounts-and-non-financial-reporting-regulations-2016/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.