Citation, commencement, and interpretation1

1

These Regulations may be cited as the Partnerships and Unlimited Companies (Accounts) (Amendment) Regulations 2005 and come into force on 1st October 2005.

2

These Regulations have effect as respects financial years which begin on or after 1st January 2005 and which end on or after 1st October 2005.

3

In these Regulations—

  • “the 1985 Act” means the Companies Act 19853, and

  • “the principal regulations” means the Partnerships and Unlimited Companies (Accounts) Regulations 19934.