OpenLegislation

Part B TIME LIMITS FOR TRANSPOSITION INTO NATIONAL LAW AND DATES OF APPLICATION

United Kingdom

Original text. Later amendments are not shown.

Under Article 16(2) of Directive 89/666/EC, Member States are required to stipulate that the provisions referred to in paragraph 1 shall apply from 1 January 1993 and, with regard to accounting documents, shall apply for the first time to annual accounts for the financial year beginning on 1 January 1993 or during 1993.

Under Article 5(2) of Directive 2012/17/EU Member States are required to, not later than 8 June 2017, adopt, publish and apply the provisions necessary to comply with:

  • Article 1(3) and (4) and Article 5a of Directive 89/666/EEC,

  • Article 13 of Directive 2005/56/EC,

  • Article 3(1), second subparagraph, Article 3b, Article 3c, Article 3d and Article 4a(3) to (5) of Directive 2009/101/EC.

Under the third subparagraph of Article 130(1) of Directive 2014/59/EU, Member States are required to apply provisions adopted in order to comply with Section 5 of Chapter IV of Title IV of that Directive from 1 January 2016 at the latest.
DirectiveTime limit for transpositionDate of application
82/891/EEC1 January 1986—
89/666/EEC1 January 19921 January 1993f1
2005/56/EC15 December 2007—
2007/63/EC31 December 2008—
2009/109/EC30 July 2011—
2012/17/EU7 July 2014f2 —
2013/24/EU1 July 2013—
2014/59/EU31 December 20141 January 2015f3

Annotations

Footnotes

f1

Under Article 16(2) of Directive 89/666/EC, Member States are required to stipulate that the provisions referred to in paragraph 1 shall apply from 1 January 1993 and, with regard to accounting documents, shall apply for the first time to annual accounts for the financial year beginning on 1 January 1993 or during 1993.

f2

Under Article 5(2) of Directive 2012/17/EU Member States are required to, not later than 8 June 2017, adopt, publish and apply the provisions necessary to comply with:

  • Article 1(3) and (4) and Article 5a of Directive 89/666/EEC,

  • Article 13 of Directive 2005/56/EC,

  • Article 3(1), second subparagraph, Article 3b, Article 3c, Article 3d and Article 4a(3) to (5) of Directive 2009/101/EC.

f3

Under the third subparagraph of Article 130(1) of Directive 2014/59/EU, Member States are required to apply provisions adopted in order to comply with Section 5 of Chapter IV of Title IV of that Directive from 1 January 2016 at the latest.