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Statutory Instruments

2022 No. 943

Companies

The Accounting Standards (Prescribed Bodies) (United States of America and Japan) (Amendment) Regulations 2022

Made

6th September 2022

Laid before Parliament

7th September 2022

Coming into force

29th September 2022

The Secretary of State, in exercise of the powers conferred by section 464(1) and (3) of the Companies Act 2006( 1 ) and by section 14A of the Interpretation Act 1978( 2 ), makes the following Regulations:

Citation, commencement and extent

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.

Amendment to the Accounting Standards (Prescribed Bodies) (United States of America and Japan) Regulations 2015

2.The Accounting Standards (Prescribed Bodies) (United States of America and Japan) Regulations 2015( 3 ) are amended in accordance with regulations 3 and 4.

Amendment to regulation 1

3. In regulation 1 (citation, commencement and expiry), in paragraph (3), for “30th September 2022” substitute “30th September 2023” .

Amendment to regulation 8

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

( 1 )

2006 c. 46 . See section 1167 for the definition of “prescribed”.

( 2 )

1978 c. 30 ; section 14A was inserted by section 59(1) and (2) of the Enterprise and Regulatory Reform Act 2013 (c. 24) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Accounting Standards (Prescribed Bodies) (United States of America and Japan) (Amendment) Regulations 2022 (2022/943)

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