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The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020

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Statutory Instruments

2020 No. 523

Exiting The European Union

Companies

Auditors

Fees And Charges

Limited Liability Partnerships

Partnership

The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020

Made

18th May 2020

Laid before Parliament

21st May 2020

Coming into force in accordance with regulation 1(2)

The Secretary of State makes these Regulations in exercise of the powers conferred by section 41(1) of the European Union (Withdrawal Agreement) Act 2020 M1.

Marginal Citations

PART 1U.K.

Citation and commencementU.K.

1.—(1) These Regulations may be cited as the Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020.

(2) These Regulations come into force immediately before IP completion day, except for this Part and Part 8 which come into force immediately before regulation 6 of the Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 M2 comes into force.

Commencement Information

I1Reg. 1 in force at 31.12.2020 immediately before S.I. 2019/1392, reg. 6 comes into force, see reg. 1(2)

Marginal Citations

PART 2U.K.Amendments to the European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018

2.  The European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 M3 are amended in accordance with this Part.

Commencement Information

I2Reg. 2 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

M3S.I. 2018/1298. This instrument is amended by S.I. 2019/685.

3.  In Part 2—

(a)in regulation 4(a), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(b)in regulation 8, in inserted regulation 12A—

(i)in paragraph (1)—

(aa)in the opening words, for “exit day” substitute “ IP completion day ”;

(bb)in sub-paragraph (a), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(cc)in sub-paragraph (b), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(ii)in paragraph (2), for “exit day” substitute “ IP completion day ”;

(iii)in paragraph (3), for “exit day” substitute “ IP completion day ”;

(iv)in paragraph (4), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(v)in paragraph (6), for “exit day” substitute “ IP completion day ”;

(c)in regulation 24(a), for “exit day” substitute “ IP completion day ”;

(d)in regulation 36(b)(i), for “exit day” substitute “ IP completion day ”;

(e)in regulation 49—

(i)in paragraph (a)—

(aa)in sub-paragraph (ii), for “exit day”, in each of the three places where it appears, substitute “ IP completion day ”;

(bb)in sub-paragraph (viii), for “exit day” substitute “ IP completion day ”;

(cc)in sub-paragraph (x), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(ii)in paragraph (c), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(f)in regulation 56(b), for “exit day” substitute “ IP completion day ”;

(g)in regulation 64(a)(iii), for “exit day” substitute “ IP completion day ”;

(h)in regulation 67—

(i)in paragraph (a)—

(aa)in sub-paragraph (ii), for “exit day”, in each of the three places where it appears, substitute “ IP completion day ”;

(bb)in sub-paragraph (viii), for “exit day” substitute “ IP completion day ”;

(cc)in sub-paragraph (x), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(ii)in paragraph (c), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(i)in regulation 74(b), for “exit day” substitute “ IP completion day ”;

(j)in regulation 81(a)(iii), for “exit day” substitute “ IP completion day ”;

(k)in regulation 84(c), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(l)in regulation 88—

(i)in paragraph (a), for “exit day” substitute “ IP completion day ”;

(ii)in paragraph (b), for “exit day” substitute “ IP completion day ”;

(m)in regulation 95(b), for “exit day” substitute “ IP completion day ”.

Commencement Information

I3Reg. 3 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

4.  In Part 3—

(a)in regulation 97—

(i)in inserted Article A1, in the definition of “SE”, for “exit day” substitute “ IP completion day ”;

(ii)in inserted Article AA1—

(aa)in paragraph 1, for “exit day”, in each of the three places where it appears, substitute “ IP completion day ”;

(bb)in the opening words of paragraph 2, for “exit day” substitute “ IP completion day ”;

(cc)in paragraph 5, for “exit day”, in each of the three places where it appears, substitute “ IP completion day ”;

(b)in regulation 106(c)(ii), for “exit day” substitute “ IP completion day ”.

Commencement Information

I4Reg. 4 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

5.  In Part 4—

(a)in regulation 140, for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(b)in regulation 141, for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(c)in regulation 142—

(i)in paragraph (1), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(ii)in paragraph (2), for “exit day”, in each of the three places where it appears, substitute “ IP completion day ”;

(d)in regulation 143—

(i)in paragraph (1), for “exit day” substitute “ IP completion day ”;

(ii)in paragraph (2), for “exit day” substitute “ IP completion day ”;

(e)in regulation 144, for “exit day”, in each of the three places where it appears, substitute “ IP completion day ”;

(f)in regulation 145, for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(g)in regulation 146(1)—

(i)in the opening words, for “exit day” substitute “ IP completion day ”;

(ii)in paragraph (a), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(iii)in paragraph (b), for “exit day” substitute “ IP completion day ”;

(iv)in paragraph (c), for “exit day” substitute “ IP completion day ”;

(h)in regulation 147, for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(i)in regulation 148, for “exit day” substitute “ IP completion day ”;

(j)in regulation 149(c)—

(i)in sub-paragraph (iv), for “exit day” substitute “ IP completion day ”;

(ii)in sub-paragraph (v), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(k)in regulation 153(1)—

(i)in the opening words, for “exit day” substitute “ IP completion day ”;

(ii)in paragraph (a), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(iii)in paragraph (b), for “exit day” substitute “ IP completion day ”;

(iv)in paragraph (c), for “exit day” substitute “ IP completion day ”;

(l)in regulation 154, for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(m)in regulation 155, for “exit day” substitute “ IP completion day ”;

(n)in regulation 156(c)—

(i)in sub-paragraph (iii)(aa), for “exit day” substitute “ IP completion day ”;

(ii)in sub-paragraph (iv), for “exit day”, in both places where it appears, substitute “ IP completion day ”.

Commencement Information

I5Reg. 5 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

PART 3U.K.Amendments to the European Economic Interest Grouping (Amendment) (EU Exit) Regulations 2018

6.  The European Economic Interest Grouping (Amendment) (EU Exit) Regulations 2018 M4 are amended in accordance with this Part.

Commencement Information

I6Reg. 6 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

7.  In Part 2, in regulation 9, in substituted regulation 9—

(a)in paragraph (1), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(b)in paragraph (2), for “exit day” substitute “ IP completion day ”;

(c)in paragraph (3), for “exit day” substitute “ IP completion day ”;

(d)in paragraph (4)(b), for “exit day” substitute “ IP completion day ”;

(e)in paragraph (6), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(f)in paragraph (7), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(g)in paragraph (9), for “exit day” substitute “ IP completion day ”.

Commencement Information

I7Reg. 7 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

8.  In Part 3—

(a)in regulation 33, in substituted Article 1—

(i)in paragraph 1, for “exit day”, in each of the three places where it appears, substitute “ IP completion day ”;

(ii)in paragraph 2(b), for “exit day” substitute “ IP completion day ”;

(iii)in paragraph 4, for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(iv)in paragraph 5, for “exit day” substitute “ IP completion day ”;

(b)in regulation 34, in paragraph 3(b) of inserted Article 1A, for “exit day” substitute “ IP completion day ”;

(c)in regulation 38(c), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(d)in regulation 46, in paragraph 2 of substituted Article 13, for “ exit day ” substitute “IP completion day”.

Commencement Information

I8Reg. 8 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

PART 4U.K.Amendments to the Accounts and Reports (Amendment) (EU Exit) Regulations 2019

9.  The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 M5 are amended in accordance with this Part.

Commencement Information

I9Reg. 9 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

M5S.I. 2019/145. This instrument is amended by S.I. 2019/685, 2019/1392.

10.  In regulation 1(2)(b), for “exit day” substitute “ IP completion day ”.

Commencement Information

I10Reg. 10 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

11.  In regulation 7—

(a)in paragraph (1), for “exit day” substitute “ IP completion day ”;

(b)in paragraph (3), for “exit day” substitute “ IP completion day ”.

Commencement Information

I11Reg. 11 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

12.  In Schedule 3—

(a)in paragraph 31(b), for “exit day” substitute “ IP completion day ”;

(b)in paragraph 37, in paragraph (1) of inserted regulation 12ZA, for “exit day” substitute “ IP completion day ”.

Commencement Information

I12Reg. 12 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

PART 5U.K.Amendments to the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019

13.  The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 M6 are amended in accordance with this Part.

Commencement Information

I13Reg. 13 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

M6S.I. 2019/177. This instrument is amended by S.I. 2019/1392, 2020/108, 2020/335.

14.  In Part 2—

(a)in regulation 5(c), for “exit day” substitute “ IP completion day ”;

(b)in regulation 6—

(i)in paragraph (a), in paragraph (a) of the substituted definition of “ audit committee ”, for “exit day” substitute “ IP completion day ”;

(ii)in paragraph (c)(iii), for “exit day” substitute “ IP completion day ”;

(c)in regulation 8(a)(iii), for “exit day” substitute “ IP completion day ”;

(d)in regulation 11(b)(ii), for “exit day” substitute “ IP completion day ”;

(e)in regulation 28 M7

(i)before paragraph (a), insert—

(za)in sub-paragraph (1)(a), for “an EEA auditor” substitute “ a third country auditor ”;

(zb)in sub-paragraph (1)(aa), for “an EEA auditor” substitute “ a third country auditor ”;

(zc)in sub-paragraph (1)(b), omit “which is not an EEA auditor”;;

(ii)for paragraph (a), substitute—

(a)omit sub-paragraph (1)(c);;

(iii)after paragraph (d), insert—

(da)in sub-paragraph (2C)(a), for “another EEA State” substitute “ an EEA State ”;;

(iv)omit paragraph (e);

(f)for regulation 29, substitute—

29.  In paragraph 7 (holding of appropriate qualification)—

(a)for sub-paragraph (2)(a), substitute—

(a)in relation to an individual, to that individual's—

(i)holding an appropriate qualification, or

(ii)being a third country auditor and meeting the requirements of paragraph 6(1)(aa)(ii) or 6(1A);;

(b)omit sub-paragraph (2)(b)(ii) and the “or” before it.;

(g)in regulation 30(b), for “exit day” substitute “ IP completion day ”;

(h)in regulation 32(d)(iii), for “exit day” substitute “ IP completion day ”;

(i)in regulation 38, for “exit day” substitute “ IP completion day ”;

(j)in regulation 40, for “exit day” substitute “ IP completion day ”.

Commencement Information

I14Reg. 14 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

M7Regulation 28 is amended by S.I. 2019/1392 (as further amended by regulation 29 of this instrument) and 2020/335.

15.  In Part 3—

(a)in regulation 51—

(i)in paragraph (a)(ii), for “exit day” substitute “ IP completion day ”;

(ii)in paragraph (b)(i), for “exit day” substitute “ IP completion day ”;

(b)in regulation 61(c)(ii), for “exit day” substitute “ IP completion day ”;

(c)in regulation 66(d)(iii), for “exit day” substitute “ IP completion day ”;

(d)in regulation 68(a), for “exit day” substitute “ IP completion day ”;

(e)in regulation 70(a), for “exit day” substitute “ IP completion day ”;

(f)in regulation 71(d)(i), for “exit day” substitute “ IP completion day ”.

Commencement Information

I15Reg. 15 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

16.  In Part 4, in regulation 100(f), for “exit day” substitute “ IP completion day ”.

Commencement Information

I16Reg. 16 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

17.  In Schedule 1—

(a)in paragraph 1(1), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Reg. 17(b) omitted (31.12.2020 immediately before reg. 17 comes into force) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) (No. 2) Regulations 2020 (S.I. 2020/1247), regs. 1(2)(b), 4(2)

Commencement Information

I17Reg. 17 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

18.  In Schedule 2, in paragraph 1(1), for “exit day”, in both places where it appears, substitute “ IP completion day ”.

Commencement Information

I18Reg. 18 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

19.  In Schedule 4—

(a)in the opening words of paragraph 1 M8, for “exit day” substitute “ IP completion day ”;

(b)in paragraph 2—

(i)in the opening words, for “exit day”, substitute “ IP completion day ”;

(ii)in sub-paragraph (a), for “exit day”, substitute “ IP completion day ”;

(c)in paragraph 3, for “exit day” substitute “ IP completion day ”.

Commencement Information

I19Reg. 19 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

M8Paragraph 1 of Schedule 4 is amended by S.I. 2020/108.

PART 6U.K.Amendments to the Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019

20.  Schedule 4 of the Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019 M9 is amended as follows—

(a)in paragraph 1—

(i)in the opening words, for “exit day” substitute “ IP completion day ”;

(ii)in sub-paragraph (a), for “exit day” substitute “ IP completion day ”;

(iii)in sub-paragraph (b), for “exit day” substitute “ IP completion day ”;

(b)in paragraph 2—

(i)in sub-paragraph (1), for “exit day” substitute “ IP completion day ”;

(ii)in sub-paragraph (2), for “exit day” substitute “ IP completion day ”;

(iii)in sub-paragraph (3), for “exit day” substitute “ IP completion day ”;

(iv)in sub-paragraph (4), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(c)in paragraph 3—

(i)in sub-paragraph (1), for “exit day” substitute “ IP completion day ”;

(ii)in sub-paragraph (2), for “exit day” substitute “ IP completion day ”;

(d)in paragraph 4—

(i)in sub-paragraph (1), for “exit day” substitute “ IP completion day ”;

(ii)in sub-paragraph (2), for “exit day” substitute “ IP completion day ”;

(iii)in sub-paragraph (4), for “exit day” substitute “ IP completion day ”;

(iv)in sub-paragraph (5), for “exit day” substitute “ IP completion day ”;

(e)in paragraph 5—

(i)in sub-paragraph (1), for “exit day” substitute “ IP completion day ”;

(ii)in sub-paragraph (2), for “exit day”, in both places where it appears, substitute “ IP completion day ”.

Commencement Information

I20Reg. 20 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

PART 7U.K.Amendments to the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019

21.  The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 M10 are amended in accordance with this Part.

Commencement Information

I21Reg. 21 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

M10S.I. 2019/685. This instrument is amended by S.I. 2019/1392 and 2020/335.

22.  In Part 1, in regulation 1—

(a)in paragraph (3), for “exit day” substitute “ IP completion day ”;

(b)in paragraph (4), for “exit day” substitute “ IP completion day ”.

Commencement Information

I22Reg. 22 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

23.  In Part 2—

(a)in the heading to Chapter 2, for “exit day” substitute “ IP completion day ”;

(b)in regulation 4, for “exit day”, in the heading and the two other places where it appears, substitute “ IP completion day ”;

(c)in regulation 20(2), for “exit day” substitute “ IP completion day ”.

Commencement Information

I23Reg. 23 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

24.  In regulation 23(d), for “exit day” substitute “ IP completion day ”.

Commencement Information

I24Reg. 24 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

25.  In Schedule 1—

(a)in paragraph 63(2) M11, in substituted point (3)(a) of Article 3—

(i)in point (i), for “exit day” substitute “ IP completion day ”;

(ii)in point (iii), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(b)in paragraph 64—

(i)in sub-paragraph (2), for “exit day” substitute “ IP completion day ”;

(ii)in sub-paragraph (4), for “exit day” substitute “ IP completion day ”;

(iii)in sub-paragraph (5), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(c)in paragraph 65—

(i)in sub-paragraph (2), for “exit day” substitute “ IP completion day ”;

(ii)in sub-paragraph (4) for “exit day” substitute “ IP completion day ”;

(iii)in sub-paragraph (5)(c), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(d)in paragraph 66—

(i)in sub-paragraph (2), for “exit day” substitute “ IP completion day ”;

(ii)in sub-paragraph (4), for “exit day” substitute “ IP completion day ”;

(iii)in sub-paragraph (5), for “exit day”, in both places where it appears, substitute “ IP completion day ”;

(e)in paragraph 67—

(i)in sub-paragraph (2), for “exit day” substitute “ IP completion day ”;

(ii)in sub-paragraph (4), for “exit day” substitute “ IP completion day ”;

(iii)in sub-paragraph (5), for “exit day”, in both places where it appears, substitute “ IP completion day ”.

Commencement Information

I25Reg. 25 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Marginal Citations

M11Paragraph 63 is amended by S.I. 2019/1416.

26.  In Schedule 3—

(a)in paragraph 2, for “exit day” substitute “ IP completion day ”;

(b)in paragraph 11—

(i)in sub-paragraph (1), for “exit day”, in each of the three places where it appears, substitute “ IP completion day ”;

(ii)in sub-paragraph (3)(b), for “exit day” substitute “ IP completion day ”;

(c)in paragraph 15, in paragraph (1) of inserted regulation 152A, for “exit day” substitute “ IP completion day ”;

(d)in paragraph 17, in paragraph (1) of inserted regulation 159A, for “exit day” substitute “ IP completion day ”.

Commencement Information

I26Reg. 26 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

PART 8U.K.Amendments to the Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019

27.  Regulation 6 of the Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 is amended as follows—

(a)after the words “the individual” insert “ is an EEA auditor who ”;

(b)for “31 December 2020”, in both places where it appears, substitute “ IP completion day ”.

Commencement Information

I27Reg. 27 in force at 31.12.2020 immediately before S.I. 2019/1392, reg. 6 comes into force, see reg. 1(2)

Callanan

Parliamentary Under Secretary of State

Department for Business, Energy and Industrial Strategy

Explanatory Note

(This note is not part of the Regulations)

These Regulations make consequential provisions in exercise of the power in section 41(1) of the European Union (Withdrawal Agreement) Act 2020 (c. 1) (“the 2020 Act”).

Regulations 2 to 29 amend a number of references to exit day in legislation made as a consequence of exiting the European Union, which were related to the regulation of companies and other legal entities, and in particular auditing and accounts. Those provisions being amended here will come into force on IP completion day by operation of paragraph 1 of Schedule 5 to the 2020 Act. The amendments made by this instrument ensure that their effects begin from IP completion day rather than from exit day.

Paragraphs (e) and (f) of regulation 14 make amendments to the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), which amend Schedule 10 to the Companies Act 2006 (c. 46). The changes made by this instrument provide that from IP completion day, auditors from EEA States will cease to count automatically towards the requisite majority ownership of audit firms, and will be eligible for appointment as a statutory auditor under the same conditions as those of other countries.

A full impact assessment has not been produced for this instrument, as no, or no significant, impact on the private, voluntary or public sector is foreseen.

Yn ôl i’r brig

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This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

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Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

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liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

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