Citation and commencementI11
1
These Regulations may be cited as the Prescribed Persons (Reports on Disclosures of Information) Regulations 2017.
2
These Regulations come into force on 1st April 2017.
3
These Regulations apply in relation to reporting periods beginning on or after—
a
1st April 2017 for relevant prescribed persons except auditors appointed to audit the accounts of larger authorities;
b
1st April 2018 for auditors appointed to audit the accounts of larger authorities.