(1) These Regulations may be cited as the Accounts and Reports (Amendment) (EU Exit) Regulations 2019.

(2) These Regulations come into force as follows -

(a) this regulation and Schedule 1 come into force on the seventh day after the day on which these Regulations are made;

(b) the provisions to which regulation 2 applies have effect in relation to financial years beginning on or after IP completion day;

(c) the rest of these Regulations come into force on IP completion day.