The Small Business, Enterprise and Employment Act 2015 (Commencement No. 4, Transitional and Savings Provisions) Regulations 2016

3.  The changes made by section 112 of and paragraph 5 of Schedule 8 to the Act have no effect in respect of an office-holder reporting on the conduct of a person who is or has been a director of an insolvent company in cases where the insolvency date in respect of that company is before 6th April 2016.