2. In regulation 1—
(a)for the heading substitute “Citation, commencement and application”;
(b)in regulation (1), for “paragraphs (2) to (4)” substitute “paragraph (2)”;
(c)in paragraph (2), in the opening words, for “exit day” substitute “IP completion day”;
(d)after paragraph (2) insert—
“(2A) These regulations apply in relation to England and Wales and Scotland.”.
(e)omit paragraphs (3) and (4).