PART 1Introductory
Citation, commencement and applicationI11
1
These Regulations may be cited as the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020.
2
These Regulations come into force—
a
in the case of Part 2, immediately before IP completion day;
b
otherwise on the 21st day after the day on which these Regulations are made.
3
The amendments made by regulation 16 apply in relation to financial years beginning on or after 6th April 2020.