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Regulation 1 Citation, commencement and interpretation

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the International Accounting Standards (Delegation of Functions) (EU Exit) Regulations 2021 and come into force on the day after the day on which these Regulations are made.

(2)

In these Regulations—

(a)

“the 2004 Act” means the Companies (Audit, Investigations and Community Enterprise) Act 2004;

(b)

“the principal Regulations” means the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019;

(c)

“the UK Endorsement Board” means the UK Accounting Standards Endorsement Board, an unincorporated association of that name established on [date].