Regulation 3

In regulation 2, for “Part 5 which comes into force 21 days after the day on which it is made” substitute—

“—

(a)

regulation 14, which comes into force 21 days after the day on which the Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 are made; and

(b)

Part 5, which comes into force on 22nd February 2019”.