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The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019

Draft Legislation:

This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 No. 685

PART 1Introductory

Citation, commencement and application

1.—(1) These Regulations may be cited as the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019.

(2) These Regulations come into force on exit day(1).

(3) Parts 1 to 3 of Schedule 1 have effect in relation to accounts for financial years beginning on or after exit day.

(4) In relation to accounts for financial years which begin before but end on or after exit day, the enactments amended by Parts 1 to 3 of Schedule 1 have effect as if the United Kingdom were a member State until the end of the financial year in question.

Interpretation

2.  In these Regulations, “financial year” is to be construed in relation to any amendment to an enactment made by these Regulations, as having the same meaning as in that enactment.

(1)

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

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