The Large and Medium-sized Companies and Groups (Accounts and Reports) (Amendment) Regulations 2013

Application and transitional provision

This section has no associated Explanatory Memorandum

4.—(1) The amendments made by these Regulations to the 2008 Regulations do not apply to a company in respect of a financial year ending before 30th September 2013.

(2) The provisions of the 2008 Regulations as they stood immediately before 1st October 2013 continue to apply in respect of a financial year ending before 30th September 2013.

(3) The provisions of Part 6 of Schedule 8 apply to a revised directors’ remuneration policy set out in a document in accordance with section 422A (3) of the Companies Act 2006 on or after 1st October 2013.