# The Large and Medium-sized Companies and Groups (Accounts and Reports) (Amendment) Regulations 2013, Regulation 4: Application and transitional provision


(1) The amendments made by these Regulations to the 2008 Regulations do not apply to a company in respect of a financial year ending before 30th September 2013.
(2) The provisions of the 2008 Regulations as they stood immediately before 1st October 2013 continue to apply in respect of a financial year ending before 30th September 2013.
(3) The provisions of Part 6 of Schedule 8 apply to a revised directors’ remuneration policy set out in a document in accordance with section 422A (3) of the Companies Act 2006 on or after 1st October 2013.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111100318/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-amendment-regulations-2013/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.