Transitional provision on the Fund Location Act

Section 148(1) and sections 159a and 160(1), in the version in force from 2 August 2021, apply for the first time to accounting documents and annual reports for the financial year beginning after 31 December 2020. Section 148(1) and section 160(1), in the version in force up to and including 1 August 2021, apply for the last time to accounting documents and annual reports for the financial year beginning before 1 January 2021.