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Regulation 2 I1

United Kingdom

These Regulations come into force on exit day M1, except for—

F1(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 22 February 2019.

Annotations

Textual amendments

F1

Words in reg. 2 substituted (13.11.2019) by The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392), regs. 1(2), 3

Marginal citations

M1

See section 20(1) of the European Union (Withdrawal) Act 2018 for the meaning of “exit day”.

Commencement

I1

Reg. 2 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2