Point in time view as at 31/07/2017.
There are currently no known outstanding effects for the The Reports on Payments to Governments Regulations 2014, Section 3.
3.—(1) These Regulations apply in relation to a financial year of [F1a UK undertaking] beginning on or after 1st January 2015 subject to paragraph (2).
(2) These Regulations do not apply in relation to a financial year beginning before 1st January 2016 of [F2a UK undertaking] that is a subsidiary undertaking and whose parent undertaking is required to prepare consolidated group accounts in a member State other than the United Kingdom.
Textual Amendments
F1Words in reg. 3(1) substituted (18.12.2015) by The Reports on Payments to Governments (Amendment) Regulations 2015 (S.I. 2015/1928), regs. 1(2), 2(4)
F2Words in reg. 3(2) substituted (18.12.2015) by The Reports on Payments to Governments (Amendment) Regulations 2015 (S.I. 2015/1928), regs. 1(2), 2(4)
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