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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Accounting Standards (Prescribed Bodies) (United States of America and Japan) (Amendment) Regulations 2022 No. 943 URL: http://www.bailii.org/uk/legis/num_reg/2022/uksi_2022943_en_1.html |
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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
Companies
Made
6th September 2022
Laid before Parliament
7th September 2022
Coming into force
29th September 2022
1.—(1) These Regulations may be cited as the Accounting Standards (Prescribed Bodies) (United States of America and Japan) (Amendment) Regulations 2022.
(2) These Regulations come into force on 29th September 2022.
(3) These Regulations extend to the whole of the United Kingdom.
2. The Accounting Standards (Prescribed Bodies) (United States of America and Japan) Regulations 2015( 3) are amended in accordance with regulations 3 and 4.
3. In regulation 1 (citation, commencement and expiry), in paragraph (3), for “30th September 2022” substitute “30th September 2023”.
4. In regulation 8 (review), for “1st October 2020” substitute “14th July 2023”.
Callanan
Parliamentary Under Secretary of State
Department for Business, Energy and Industrial Strategy
6th September 2022
(This note is not part of the Regulations)
These Regulations make amendments to the Accounting Standards (Prescribed Bodies) (United States of America and Japan) Regulations 2015 (“ the 2015 Regulations”).
Regulation 3 amends regulation 1 of the 2015 Regulations in order to extend those Regulations for a year expiring on 30th September 2023.
Regulation 4 amends regulation 8 of the 2015 Regulations by inserting a new date by which the Secretary of State must complete the review of the 2015 Regulations and compile a report setting out the conclusion of the review. The Secretary of State must then publish the report in accordance with regulation 9 of 2015 Regulations.
The Regulations extend to the whole of the United Kingdom, reflecting the extent of the Companies Act 2006.
A full impact assessment of the effect that the Regulations will have on the costs of business is annexed to the Explanatory Memorandum of the 2015 Regulations. This is available alongside the 2015 Regulations atwww.legislation.gov.uk.
An impact assessment has not been produced for this instrument as no, or no significant, impact on the private or voluntary sector is foreseen.
2006 c. 46. See section 1167 for the definition of “prescribed”.
1978 c. 30; section 14A was inserted by section 59(1) and (2) of the Enterprise and Regulatory Reform Act 2013 (c. 24).
