PART 1INTRODUCTION
Commencement and application2
1
These Regulations come into force on 6th April 2008.
2
Subject to paragraph (3), they apply in relation to financial years beginning on or after 6th April 2008.
3
The requirement for disclosure in paragraph 4 of Schedule 8 to these Regulations (directors’ remuneration report: disclosure relating to consideration of conditions in company and group) applies in relation to financial years beginning on or after 6th April 2009.
4
These Regulations apply to companies other than those which are subject to the small companies regime under Part 15 of the 2006 Act.