Regulation 1 Citation, commencement, extent and application

These Regulations may be cited as the Reporting on Payment Practices and Performance (Amendment) Regulations 2024.

These Regulations come into force on 5th April 2024.

The amendments made by regulation 2(4) apply in relation to each financial year of a company beginning on or after 1st January 2025.

These Regulations extend to England and Wales, Scotland and Northern Ireland.