18.—(1) The Partnerships and Unlimited Companies (Accounts) Regulations 1993(1) and the Partnerships and Unlimited Companies (Accounts) Regulations (Northern Ireland) 1994(2) are revoked.
(2) The regulations specified in paragraph (1) continue to apply to any financial year of a qualifying partnership beginning before 6th April 2008.
S.R. 1994/133, as amended by S.R. 2006/354.