Citation, application and interpretation
1.—(1) These Regulations may be cited as the Companies Act 1985 (Audit Exemption) (Amendment) Regulations 1997 and shall come into force on 15th April 1997.
(2) These Regulations apply to the annual accounts of any company for any financial year ending two months or more after the coming into force of the Regulations.
(3) In these Regulations, “the 1985 Act” means the Companies Act 1985.