reg 1 Citation, commencement and application
(1) These Regulations may be cited as the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008. (2) These Regulations come into force on 6th April 2008 and apply in relation to— (a) insurance undertakings' financial years beginning on or after that date, and (b) auditors appointed in respect of those financial years.