1. Citation commencement and interpretation

(1) These Rules may be cited as the Companies Regulations (International Accounting Standards) Rules 2015.
(2) These Rules shall come into force on the date of their publication.
(3) In these Rules, "the Regulations" means the Companies Regulations 2015.
(4) Terms used in these Rules which are defined in the Companies Regulations shall have the meanings given to them in the Regulations.
(5) Unless the context otherwise requires —
(a) references to sections are to sections of the Companies Regulations,
(b) a reference to a "Rule" or "Rules" is a reference to these rules and a reference to a numbered rule, Part or Schedule is to the rule, Part or Schedule, and
(c) words in the singular include the plural and vice versa and a reference to a gender includes a reference to all genders.