- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (31/12/2020)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 31/12/2020.
There are currently no known outstanding effects for the The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Statutory Instruments
Exiting The European Union
Companies
Auditors
Fees And Charges
Limited Liability Partnerships
Partnership
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.
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
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)
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)
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)
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.
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
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)
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
(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.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
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.
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:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys