- Latest available (Revised)
- Point in Time (16/04/2014)
- Original (As adopted by EU)
Commission Implementing Regulation (EU) No 680/2014Show full title
Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)
You are here:
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
More Resources
Revised version PDFs
- Revised 01/06/202027.32 MB
- Revised 01/12/201819.94 MB
- Revised 01/03/201819.40 MB
- Revised 01/01/201818.30 MB
- Revised 01/12/201616.46 MB
- Revised 10/09/201616.23 MB
- Revised 20/04/201614.70 MB
- Revised 25/03/20169.95 MB
- Revised 01/06/20159.09 MB
- Revised 21/02/20159.02 MB
Legislation originating from the EU
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
This item of legislation originated from the EU
Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).
Changes over time for: ANNEX III
Version Superseded: 21/02/2015
Status:
Point in time view as at 16/04/2014.
Changes to legislation:
Commission Implementing Regulation (EU) No 680/2014, ANNEX III is up to date with all changes known to be in force on or before 23 July 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
EUR 2014 No. 680 may be subject to amendment by EU Exit Instruments made by both the Prudential Regulation Authority and the Financial Conduct Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 4. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.
Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
ANNEX IIIU.K.REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS
ANNEX III Table 1: rows 1 - 87
1. Balance Sheet Statement [Statement of Financial Position] U.K.
1.1 Assets U.K.
ANNEX III Table 2: rows 1 - 40
1.2 Liabilities U.K.
ANNEX III Table 3: rows 1 - 32
1.3 Equity U.K.
ANNEX III Table 4: rows 1 - 37
2. Statement of profit or loss U.K.
ANNEX III Table 5: rows 1 - 71
3. Statement of comprehensive income U.K.
ANNEX III Table 6: rows 1 - 38
4. Breakdown of financial assets by instrument and by counterparty sector U.K.
4.1 Financial assets held for trading U.K.
ANNEX III Table 7: rows 1 - 21
4.2 Financial assets designated at fair value through profit or loss U.K.
ANNEX III Table 8: rows 1 - 22
4.3 Available-for-sale financial assets U.K.
ANNEX III Table 9: rows 1 - 22
4.4 Loans and receivables and held-to-maturity investments U.K.
ANNEX III Table 10: rows 1 - 31
4.5 Subordinated financial assets U.K.
| References | Carrying amount | ||
|---|---|---|---|
| 010 | |||
| 010 | Loans and advances | Annex V.Part 1.24, 27 | |
| 020 | Debt securities | Annex V.Part 1.24, 26 | |
| 030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Annex V.Part 2.40, 54 | |
5. Breakdown of Loan and advances by product U.K.
ANNEX III Table 12: rows 1 - 16
6. Breakdown of loans and advances to non-financial corporations by NACE codes U.K.
ANNEX III Table 13: rows 1 - 23
7. Financial assets subject to impairment that are past due or impaired U.K.
ANNEX III Table 14: rows 1 - 36
8. Breakdown of financial liabilities U.K.
8.1 Breakdown of financial liabilities by product and by counterparty sector U.K.
ANNEX III Table 15: rows 1 - 49
8.2. Subordinated financial liabilities U.K.
| Carriyng amount | ||||
|---|---|---|---|---|
| References | Designated at fair value through profit or loss | At amortized cost | ||
| IFRS 7.8(e)(i); IAS 39.9 | IFRS 7.8(f); IAS 39.47 | |||
| 010 | 020 | |||
| 010 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ||
| 020 | Debt securities issued | Annex V.Part 1.31 | ||
| 030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.53-54 | ||
9. Loan commitments, financial guarantees and other commitments U.K.
9.1 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given U.K.
ANNEX III Table 17: rows 1 - 27
9.2 Loan commitments, financial guarantees and other commitments received U.K.
ANNEX III Table 18: rows 1 - 24
10. Derivatives - Trading U.K.
ANNEX III Table 19: rows 1 - 36
11. Derivatives - Hedge accounting U.K.
11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge U.K.
ANNEX III Table 20: rows 1 - 57
12. Movements in allowances for credit losses and impairment of equity instruments U.K.
ANNEX III Table 21: rows 1 - 36
13. Collateral and guarantees received U.K.
13.1 Breakdown of loans and advances by collateral and guarantees U.K.
ANNEX III Table 22: rows 1 - 9
13.2 Collateral obtained by taking possession during the period [held at the reporting date] U.K.
| References | Carrying amount | ||
|---|---|---|---|
| 010 | |||
| 010 | Non-current assets held-for-sale | IFRS 7.38(a) | |
| 020 | Property, plant and equipment | IFRS 7.38(a) | |
| 030 | Investment property | IFRS 7.38(a) | |
| 040 | Equity and debt instruments | IFRS 7.38(a) | |
| 050 | Other | IFRS 7.38(a) | |
| 060 | Total | ||
13.3 Collateral obtained by taking possession [tangible assets] accumulated U.K.
| References | Carrying amount | ||
|---|---|---|---|
| 010 | |||
| 010 | Foreclosure [tangible assets] | IFRS 7.38(a); Annex V.Part 2.84 | |
14. Fair value hierachy: financial instruments at fair value U.K.
ANNEX III Table 25: rows 1 - 31
15. Derecognition and financial liabilities associated with transferred financial assets U.K.
ANNEX III Table 26: rows 1 - 24
16. Breakdown of selected statement of profit or loss items U.K.
16.1 Interest income and expenses by instrument and counterparty sector U.K.
ANNEX III Table 27: rows 1 - 31
16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument U.K.
| References | Current period | ||
|---|---|---|---|
| 010 | |||
| 010 | Equity instruments | IAS 32.11 | |
| 020 | Debt securities | Annex V.Part 1.26 | |
| 030 | Loans and advances | Annex V.Part 1.27 | |
| 040 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | |
| 050 | Debt securities issued | Annex V.Part 1.31 | |
| 060 | Other financial liabilities | Annex V.Part 1.32-34 | |
| 070 | GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | IFRS 7.20(a)(v-vii); IAS 39.55(a) | |
16.3 Gains or losses on financial assets and liabilities held for trading by instrument U.K.
| References | Current period | ||
|---|---|---|---|
| 010 | |||
| 010 | Derivatives | IAS 39.9 | |
| 020 | Equity instruments | IAS 32.11 | |
| 030 | Debt securities | Annex V.Part 1.26 | |
| 040 | Loans and advances | Annex V.Part 1.27 | |
| 050 | Short positions | IAS 39 AG 15(b) | |
| 060 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | |
| 070 | Debt securities issued | Annex V.Part 1.31 | |
| 080 | Other financial liabilities | Annex V.Part 1.32-34 | |
| 090 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 7.20(a)(i) | |
16.4. Gains or losses on financial assets and liabilities held for trading by risk U.K.
| References | Current period | ||
|---|---|---|---|
| 010 | |||
| 010 | Interest rate instruments and related derivatives | Annex V.Part 2.99(a) | |
| 020 | Equity instruments and related derivatives | Annex V.Part 2.99(b) | |
| 030 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.99(c) | |
| 040 | Credit risk instruments and related derivatives | Annex V.Part 2.99(d) | |
| 050 | Derivatives related with commodities | Annex V.Part 2.99(e) | |
| 060 | Other | Annex V.Part 2.99(f) | |
| 070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 7.20(a)(i) | |
16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument U.K.
| References | Current period | Accumulated changes in fair value due to credit risk | ||
|---|---|---|---|---|
| Annex V.Part 2.100 | ||||
| 010 | 020 | |||
| 010 | Equity instruments | IAS 32.11 | ||
| 020 | Debt securities | Annex V.Part 1.26 | ||
| 030 | Loans and advances | Annex V.Part 1.27 | ||
| 040 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | ||
| 050 | Debt securities issued | Annex V.Part 1.31 | ||
| 060 | Other financial liabilities | Annex V.Part 1.32-34 | ||
| 070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | IFRS 7.20(a)(i) | ||
16.6 Gains or losses from hedge accounting U.K.
| References | Current period | ||
|---|---|---|---|
| 010 | |||
| 010 | Fair value changes of the hedging instrument [including discontinuation] | IFRS 7.24(a)(i) | |
| 020 | Fair value changes of the hedged item attributable to the hedged risk | IFRS 7.24(a)(ii) | |
| 030 | Ineffectiveness in profit or loss from cash flow hedges | IFRS 7.24(b) | |
| 040 | Ineffectiveness in profit or loss from hedges of net investments in foreign operations | IFRS 7.24(c) | |
| 050 | GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET | IFRS 7.24 | |
16.7 Impairment on financial and non-financial assets U.K.
ANNEX III Table 33: rows 1 - 19
17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet U.K.
17.1 Assets U.K.
ANNEX III Table 34: rows 1 - 39
17.2 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given U.K.
| References | Accounting scope of consolidation [Nominal amount] | ||
|---|---|---|---|
| 010 | |||
| 010 | Loan commitments given | IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57 | |
| 020 | Financial guarantees given | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 | |
| 030 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | |
| 040 | OFF-BALANCE SHEET EXPOSURES | ||
17.3 Liabilities and equity U.K.
ANNEX III Table 36: rows 1 - 41
18. Performing and non-performing exposures U.K.
19. Forborne exposures U.K.
20. Geographical breakdown U.K.
20.1 Geographical breakdown of assets by location of the activities U.K.
ANNEX III Table 37: rows 1 - 36
20.2 Geographical breakdown of liabilities by location of the activities U.K.
ANNEX III Table 38: rows 1 - 26
20.3 Geographical breakdown of statement of profit or loss items by location of the activities U.K.
ANNEX III Table 39: rows 1 - 34
20.4 Geographical breakdown of assets by residence of the counterparty U.K.
ANNEX III Table 40: rows 1 - 28
20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty U.K.
| z-axis | Country of residence of the counterparty | ||||
|---|---|---|---|---|---|
| References | Nominal amount | of which: defaulted | Provisions for commitments and guarantees given | ||
| Annex V.Part 2.62 | Annex V.Part 2.61 | ||||
| 010 | 020 | 030 | |||
| 010 | Loan commitments given | IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57 | |||
| 020 | Financial guarantees given | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 | |||
| 030 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | |||
20.6 Geographical breakdown of liabilities by residence of the counterparty U.K.
ANNEX III Table 42: rows 1 - 17
20.7 Breakdown of loans and advances to non-financial corporations by NACE codes and by residence of the counterparty U.K.
ANNEX III Table 43: rows 1 - 24
21. Tangible and intangible assets: assets subject to operating lease U.K.
| References | Carrying amount | ||
|---|---|---|---|
| Annex V.Part 2.110-111 | |||
| 010 | |||
| 010 | Property plant and equipment | IAS 16.6; IAS 1.54(a) | |
| 020 | Revaluation model | IAS 17.49; IAS 16.31, 73(a)(d) | |
| 030 | Cost model | IAS 17.49; IAS 16.30, 73(a)(d) | |
| 040 | Investment property | IAS 40.IN5; IAS 1.54(b) | |
| 050 | Fair value model | IAS 17.49; IAS 40.33-55, 76 | |
| 060 | Cost model | IAS 17.49; IAS 40.56,79(c) | |
| 070 | Other intangible assets | IAS 38.8, 118 | |
| 080 | Revaluation model | IAS 17.49; IAS 38.75-87, 124(a)(ii) | |
| 090 | Cost model | IAS 17.49; IAS 38.74 | |
22. Asset management, custody and other service functions U.K.
22.1 Fee and commission income and expenses by activity U.K.
ANNEX III Table 45: rows 1 - 31
22.2 Assets involved in the services provided U.K.
ANNEX III Table 46: rows 1 - 19
30. Off-balance sheet activities: Interests in unconsolidated structured entities U.K.
30.1 Interests in unconsolidated structured entities U.K.
| References | Carrying amount of financialassets recognisedin the balance sheet | Of which: liquidity support drawn | Fair value of liquidity support drawn | Carrying amount of financialliabilities recognisedin the balance sheet | Nominal amount of off-balance sheetitems given by thereporting–institution | Of which: Nominal amount ofloan commitments given | Losses incurred by the reportinginstitution in the current period | ||
|---|---|---|---|---|---|---|---|---|---|
| IFRS 12.29(a) | IFRS 12.29(a); Annex V.Part 2.118 | IFRS 12.29(a) | IFRS 12.B26(e) | IFRS 12 B26(b) | |||||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | |||
| 010 | Total | ||||||||
30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities U.K.
ANNEX III Table 48: rows 1 - 18
31. Related parties U.K.
31.1 Related parties: amounts payable to and amounts receivable from U.K.
ANNEX III Table 49: rows 1 - 17
31.2 Related parties: expenses and income generated by transactions with U.K.
ANNEX III Table 50: rows 1 - 12
40. Group structure U.K.
40.1 Group structure: ”entity-by-entity” U.K.
ANNEX III Table 51: rows 1 - 4
40.2 Group structure: ”instrument-by-instrument” U.K.
| Security code | Entity code | Holding company LEI code | Holding company code | Holding company name | Accumulated equity interest (%) | Carrying amount | Acquisition cost |
|---|---|---|---|---|---|---|---|
| Annex V.Part 2.125(a) | Annex V.Part 2.124(b), 125(c) | Annex V.Part 2.125(b) | Annex V.Part 2.124(j), 125(c) | Annex V.Part 2.124(o), 125(c) | Annex V.Part 2.124(p), 125(c) | ||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 |
41. Fair value U.K.
41.1 Fair value hierarchy: financial instruments at amortised cost U.K.
ANNEX III Table 53: rows 1 - 14
41.2 Use of the Fair Value Option U.K.
ANNEX III Table 54: rows 1 - 13
41.3 Hybrid financial instruments not designated at fair value through profit or loss U.K.
| Rest of separable hybrid contracts [not designated at fair value through profit or loss] | References | Carrying amount | |
|---|---|---|---|
| FINANCIAL ASSETS | 010 | ||
| 010 | Financial assets held for trading | IAS 39.9; Annex V.Part 2.129 | |
| 020 | Available-for-sale [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
| 030 | Loans and receivables [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
| 040 | Held-to-maturity investments [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
| FINANCIAL LIABILITES | |||
| 050 | Financial liabilities held for trading | IAS 39.9; Annex V.Part 2.129 | |
| 060 | Financial liabilities measured at amortized cost [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
42. Tangible and intangible assets: carrying amount by measurement method U.K.
| References | Carrying amount | ||
|---|---|---|---|
| 010 | |||
| 010 | Property plant and equipment | IAS 16.6; IAS 16.29; IAS 1.54(a) | |
| 020 | Revaluation model | IAS 16.31, 73(a),(d) | |
| 030 | Cost model | IAS 16.30, 73(a),(d) | |
| 040 | Investment property | IAS 40.5, 30; IAS 1.54(b) | |
| 050 | Fair value model | IAS 40,33-55, 76 | |
| 060 | Cost model | IAS 40.56, 79(c) | |
| 070 | Other intangible assets | IAS 38.8, 118, 122 ; Annex V.Part 2.132 | |
| 080 | Revaluation model | IAS 38.75-87, 124(a)(ii) | |
| 090 | Cost model | IAS 38.74 | |
43. Provisions U.K.
ANNEX III Table 57: rows 1 - 11
44. Defined benefit plans and employee benefits U.K.
44.1 Components of net defined benefit plan assets and liabilities U.K.
| References | Amount | ||
|---|---|---|---|
| 010 | |||
| 010 | Fair value of defined benefit plan assets | IAS 19.140(a)(i), 142 | |
| 020 | Of which: Financial instruments issued by the institution | IAS 19.143 | |
| 030 | Equity instruments | IAS 19.142(b) | |
| 040 | Debt instruments | IAS 19.142(c) | |
| 050 | Real estate | IAS 19.142(d) | |
| 060 | Other defined benefit plan assets | ||
| 070 | Present value of defined benefit obligations | IAS 19.140(a)(ii) | |
| 080 | Effect of the asset ceiling | IAS 19.140(a)(iii) | |
| 090 | Net defined benefit assets [Carrying amount] | IAS 19.63; Annex V.Part 2.136 | |
| 100 | Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] | IAS 19.63, IAS 1.78(d); Annex V.Part 2.7 | |
| 110 | Memo item: Fair value of any right to reimbursement recognised as an asset | IAS 19.140(b) | |
44.2 Movements in defined benefit obligations U.K.
ANNEX III Table 59: rows 1 - 14
44.3 Memo items [related to staff expenses] U.K.
| References | Current period | ||
|---|---|---|---|
| 010 | |||
| 010 | Pension and similar expenses | Annex V.Part 2.139(a) | |
| 020 | Share based payments | IFRS 2.44; Annex V.Part 2.139(b) | |
45. Breakdown of selected items of statement of profit or loss U.K.
45.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio U.K.
| References | Current period | Changes in fair value due to credit risk | ||
|---|---|---|---|---|
| 010 | 020 | |||
| 010 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i); IAS 39.55(a) | ||
| 020 | Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i); IAS 39.55(a) | ||
| 030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.20(a)(i) | ||
45.2 Gains or losses on derecognition of non-financial assets other than held for sale U.K.
| References | Current period | ||
|---|---|---|---|
| 010 | |||
| 020 | Investment property | IAS 40.69; IAS 1.34(a), 98(d) | |
| 030 | Intangible assets | IAS 38.113-115A; IAS 1.34(a) | |
| 040 | Other assets | IAS 1.34 (a) | |
| 050 | GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS | IAS 1.34 | |
45.3 Other operating income and expenses U.K.
| References | Income | Expenses | ||
|---|---|---|---|---|
| 010 | 020 | |||
| 010 | Changes in fair value in tangible assets measured using the fair value model | IAS 40.76(d); Annex V.Part 2.141 | ||
| 020 | Investment property | IAS 40.75(f); Annex V.Part 2.141 | ||
| 030 | Operating leases other than investment property | IAS 17.50, 51, 56(b); Annex V.Part 2.142 | ||
| 040 | Other | Annex V.Part 2.143 | ||
| 050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.141-142 | ||
46. Statement of changes in equity U.K.
ANNEX III Table 64: rows 1 - 25
Options/Help
Print Options
PrintThe Whole Regulation
PrintThis Annex only
You have chosen to open the Whole Regulation
The Whole Regulation you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Point in Time: 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.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: 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.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the EU Official Journal
- lists of changes made by and/or affecting this legislation item
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.
The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.
For any versions created after the implementation period as a result of changes made by UK legislation the date 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. For further information see our guide to revised legislation on Understanding Legislation.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.