Regulation 2 Application and revocation
(1) Regulations 3 to 7 do not apply to the accounts of a company for any financial year beginning before 6th April 2008.
(2) The Companies (Disclosure of Auditor Remuneration) Regulations 2005 [S.I. 2005/2417.] continue to apply to the accounts of a company for any financial year beginning before 6th April 2008.
(3) Subject to paragraph (2), the Companies (Disclosure of Auditor Remuneration) Regulations 2005 are revoked.