The Reports on Payments to Governments (Amendment) Regulations 2015
These Regulations amend the Reports on Payments to Governments Regulations 2014 (S.I. 2014/3209) (“the 2014 Regulations”) which extend to the whole of the United Kingdom. The 2014 Regulations implemented Chapter 10 of Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC and repealing Council Directives 78/660/EEC and 83/349/EEC. These Regulations extend to the whole of the United Kingdom.