The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008

(1125) (1) This section defines what is meant in the Companies Acts where it is provided that a person guilty of an offence is liable on summary conviction to a fine not exceeding a specified amount “and, for continued contravention, a daily default fine” not exceeding a specified amount. (2) This means that the person is liable on a second or subsequent summary conviction of the offence to a fine not exceeding the latter amount for each day on which the contravention is continued (instead of being liable to a fine not exceeding the former amount). (1126) (1) This section applies to proceedings for an offence under section 458 or 460 of this Act. (2) No such proceedings are to be brought in England and Wales except by or with the consent of the Secretary of State or the Director of Public Prosecutions. (3) No such proceedings are to be brought in Northern Ireland except by or with the consent of the Secretary of State or the Director of Public Prosecutions for Northern Ireland. (1127) (1) Summary proceedings for any offence under the Companies Acts may be taken— (a) against a body corporate, at any place at which the body has a place of business, and (b) against any other person, at any place at which he is for the time being. (2) This is without prejudice to any jurisdiction exercisable apart from this section. (1128) (1) An information relating to an offence under the Companies Acts that is triable by a magistrates' court in England and Wales may be so tried if it is laid— (a) at any time within three years after the commission of the offence, and (b) within twelve months after the date on which evidence sufficient in the opinion of the Director of Public Prosecutions or the Secretary of State (as the case may be) to justify the proceedings comes to his knowledge. (2) Summary proceedings in Scotland for an offence under the Companies Acts— (a) must not be commenced after the expiration of three years from the commission of the offence; (b) subject to that, may be commenced at any time— (i) within twelve months after the date on which evidence sufficient in the Lord Advocate's opinion to justify the proceedings came to his knowledge, or (ii) where such evidence was reported to him by the Secretary of State, within twelve months after the date on which it came to the knowledge of the latter. Section 136(3) of the Criminal Procedure (Scotland) Act 1995 (c.46) (date when proceedings deemed to be commenced) applies for the purposes of this subsection as for the purposes of that section. (3) A magistrates' court in Northern Ireland has jurisdiction to hear and determine a complaint charging the commission of a summary offence under the Companies Acts provided that the complaint is made— (a) within three years from the time when the offence was committed, and (b) within twelve months from the date on which evidence sufficient in the opinion of the Director of Public Prosecutions for Northern Ireland or the Secretary of State (as the case may be) to justify the proceedings comes to his knowledge. (4) For the purposes of this section a certificate of the Director of Public Prosecutions, the Lord Advocate, the Director of Public Prosecutions for Northern Ireland or the Secretary of State (as the case may be) as to the date on which such evidence as is referred to above came to his notice is conclusive evidence. (1129) In proceedings against a person for an offence under the Companies Acts, nothing in those Acts is to be taken to require any person to disclose any information that he is entitled to refuse to disclose on grounds of legal professional privilege (in Scotland, confidentiality of communications). (1130) (1) Proceedings for an offence under the Companies Acts alleged to have been committed by an unincorporated body must be brought in the name of the body (and not in that of any of its members). (2) For the purposes of such proceedings— (a) any rules of court relating to the service of documents have effect as if the body were a body corporate, and (b) the following provisions apply as they apply in relation to a body corporate— (i) in England and Wales, section 33 of the Criminal Justice Act 1925 (c.86) and Schedule 3 to the Magistrates' Courts Act 1980 (c.43), (ii) in Scotland, sections 70 and 143 of the Criminal Procedure (Scotland) Act 1995 (c.46), (iii) in Northern Ireland, section 18 of the Criminal Justice Act (Northern Ireland) 1945 (c.15 (N.I.)) and Article 166 of and Schedule 4 to the Magistrates' Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26)). (3) A fine imposed on an unincorporated body on its conviction of an offence under the Companies Acts must be paid out of the funds of the body. (1131) (1) This section applies to any provision of the Companies Acts that provides that a person guilty of an offence is liable on summary conviction in England and Wales to imprisonment for a term not exceeding twelve months. (2) In relation to an offence committed before the commencement of section 154(1) of the Criminal Justice Act 2003 (c.44), for “twelve months” substitute “six months”. (1132) (1) An application under this section may be made— (a) in England and Wales, to a judge of the High Court by the Director of Public Prosecutions, the Secretary of State or a chief officer of police; (b) in Scotland, to one of the Lords Commissioners of Justiciary by the Lord Advocate; (c) in Northern Ireland, to the High Court by the Director of Public Prosecutions for Northern Ireland, the Department of Enterprise, Trade and Investment or a chief superintendent of the Police Service of Northern Ireland. (2) If on an application under this section there is shown to be reasonable cause to believe— (a) that any person has, while a member of an LLP, committed an offence in connection with the management of the LLP's affairs, and (b) that evidence of the commission of the offence is to be found in any documents in the possession or control of the LLP, an order under this section may be made. (3) The order may— (a) authorise any person named in it to inspect the documents in question, or any of them, for the purpose of investigating and obtaining evidence of the offence, or (b) require such member of the LLP as may be named in the order, to produce the documents (or any of them) to a person named in the order at a place so named. (4) This section applies also in relation to documents in the possession or control of a person carrying on the business of banking, so far as they relate to the LLP's affairs, as it applies to documents in the possession or control of the LLP, except that no such order as is referred to in subsection (3)(b) may be made by virtue of this subsection.

The decision under this section of a judge of the High Court, any of the Lords Commissioners of Justiciary or the High Court is not appealable. In this section “document” includes information recorded in any form.

PART 17 — LLPs: SUPPLEMENTARY AND INTERPRETATION

Courts and legal proceedings

51

Section 1157 applies to LLPs for the purposes of these Regulations, modified so that it reads as follows—

(1157) (1) If in proceedings for negligence, default, breach of duty or breach of trust against— (a) a member of an LLP, or (b) a person employed by an LLP as auditor, it appears to the court hearing the case that the member or person is or may be liable but that he acted honestly and reasonably, and that having regard to all the circumstances of the case (including those connected with his appointment) he ought fairly to be excused, the court may relieve him, either wholly or in part, from his liability on such terms as it thinks fit. (2) If any such member or person has reason to apprehend that a claim will or might be made against him in respect of negligence, default, breach of duty or breach of trust— (a) he may apply to the court for relief, and (b) the court has the same power to relieve him as it would have had if it had been a court before which proceedings against him for negligence, default, breach of duty or breach of trust had been brought. (3) Where a case to which subsection (1) applies is being tried by a judge with a jury, the judge, after hearing the evidence, may, if he is satisfied that the defendant (in Scotland, the defender) ought in pursuance of that subsection to be relieved either in whole or in part from the liability sought to be enforced against him, withdraw the case from the jury and forthwith direct judgment to be entered for the defendant (in Scotland, grant decree of absolvitor) on such terms as to costs (in Scotland, expenses) or otherwise as the judge may think proper.

Meaning of “undertaking” and related expressions

52

Sections 1161 and 1162 and Schedule 7 apply to LLPs, modified so that they read as follows—

(1161) (1) In this Act “undertaking” means— (a) a body corporate or partnership, or (b) an unincorporated association carrying on a trade or business, with or without a view to profit. (2) In this Act references to shares— (a) in relation to an undertaking with capital but no share capital, are to rights to share in the capital of the undertaking; and (b) in relation to an undertaking without capital, are to interests— (i) conferring any right to share in the profits or liability to contribute to the losses of the undertaking, or (ii) giving rise to an obligation to contribute to the debts or expenses of the undertaking in the event of a winding up. (3) Other expressions appropriate to companies shall be construed, in relation to an undertaking which is not a company, as references to the corresponding persons, officers, documents or organs, as the case may be, appropriate to undertakings of that description. This is subject to provision in any specific context providing for the translation of such expressions. (4) References in this Act to “fellow subsidiary undertakings” are to undertakings which are subsidiary undertakings of the same parent undertaking but are not parent undertakings or subsidiary undertakings of each other. (5) In this Act “group undertaking”, in relation to an undertaking, means an undertaking which is— (a) a parent undertaking or subsidiary undertaking of that undertaking, or (b) a subsidiary undertaking of any parent undertaking of that undertaking. (1162) (1) This section (together with Schedule 7) defines “parent undertaking” and “subsidiary undertaking” for the purposes of this Act. (2) An undertaking is a parent undertaking in relation to another undertaking, a subsidiary undertaking, if— (a) it holds a majority of the voting rights in the undertaking, or (b) it is a member of the undertaking and has the right to appoint or remove a majority of its board of directors, or (c) it has the right to exercise a dominant influence over the undertaking— (i) by virtue of provisions contained in the undertaking's articles or in an LLP Agreement, or (ii) by virtue of a control contract, or (d) it is a member of the undertaking and controls alone, pursuant to an agreement with other shareholders or members, a majority of the voting rights in the undertaking. (3) For the purposes of subsection (2) an undertaking shall be treated as a member of another undertaking— (a) if any of its subsidiary undertakings is a member of that undertaking, or (b) if any shares in that other undertaking are held by a person acting on behalf of the undertaking or any of its subsidiary undertakings. (4) An undertaking is also a parent undertaking in relation to another undertaking, a subsidiary undertaking, if— (a) it has the power to exercise, or actually exercises, dominant influence or control over it, or (b) it and the subsidiary undertaking are managed on a unified basis. (5) A parent undertaking shall be treated as the parent undertaking of undertakings in relation to which any of its subsidiary undertakings are, or are to be treated as, parent undertakings; and references to its subsidiary undertakings shall be construed accordingly. (6) Schedule 7 contains provisions explaining expressions used in this section and otherwise supplementing this section. (7) In this section and that Schedule references to shares, in relation to an undertaking, are to allotted shares.

SCHEDULE 7 (1) The provisions of this Schedule explain expressions used in section 1162 (parent and subsidiary undertakings) and otherwise supplement that section. (2) (1) In section 1162(2)(a) and (d) the references to the voting rights in an undertaking are to the rights conferred on shareholders in respect of their shares or, in the case of an undertaking not having a share capital, on members, to vote at general meetings of the undertaking on all, or substantially all, matters. (2) In relation to an undertaking which does not have general meetings at which matters are decided by the exercise of voting rights the references to holding a majority of the voting rights in the undertaking are to be construed as references to having the right under the constitution of the undertaking to direct the overall policy of the undertaking or to alter the terms of its constitution. (3) (1) In section 1162(2)(b) the reference to the right to appoint or remove a majority of the board of directors is to the right to appoint or remove directors holding a majority of the voting rights at meetings of the board on all, or substantially all, matters. (2) An undertaking shall be treated as having the right to appoint to a directorship if— (a) a person's appointment to it follows necessarily from his appointment as director of the undertaking, or (b) the directorship is held by the undertaking itself. (3) A right to appoint or remove which is exercisable only with the consent or concurrence of another person shall be left out of account unless no other person has a right to appoint or, as the case may be, remove in relation to that directorship. (4) (4) In relation to an undertaking the business of which is managed by the members, references to the board of directors or directors are to be construed as references to members. (4) (1) For the purposes of section 1162(2)(c) an undertaking shall not be regarded as having the right to exercise a dominant influence over another undertaking unless it has a right to give directions with respect to the operating and financial policies of that other undertaking which its directors are obliged to comply with whether or not they are for the benefit of that other undertaking. (2) A “control contract” means a contract in writing conferring such a right which— (a) is of a kind authorised by the articles of the undertaking or by the LLP agreement of the LLP in relation to which the right is exercisable, and (b) is permitted by the law under which that undertaking is established. (3) In relation to an undertaking the business of which is managed by the members, references to directors are to be construed as references to members. (4) This paragraph shall not be read as affecting the construction of section 1162(4)(a). (5) (1) Rights which are exercisable only in certain circumstances shall be taken into account only— (a) when the circumstances have arisen, and for so long as they continue to obtain, or (b) when the circumstances are within the control of the person having the rights. (2) Rights which are normally exercisable but are temporarily incapable of exercise shall continue to be taken into account. (6) Rights held by a person in a fiduciary capacity shall be treated as not held by him. (7) (1) Rights held by a person as nominee for another shall be treated as held by the other. (2) Rights shall be regarded as held as nominee for another if they are exercisable only on his instructions or with his consent or concurrence. (8) Rights attached to shares held by way of security shall be treated as held by the person providing the security— (a) where apart from the right to exercise them for the purpose of preserving the value of the security, or of realising it, the rights are exercisable only in accordance with his instructions, and (b) where the shares are held in connection with the granting of loans as part of normal business activities and apart from the right to exercise them for the purpose of preserving the value of the security, or of realising it, the rights are exercisable only in his interests. (9) (1) Rights shall be treated as held by a parent undertaking if they are held by any of its subsidiary undertakings. (2) Nothing in paragraph 7 or 8 shall be construed as requiring rights held by a parent undertaking to be treated as held by any of its subsidiary undertakings. (3) For the purposes of paragraph 8 rights shall be treated as being exercisable in accordance with the instructions or in the interests of an undertaking if they are exercisable in accordance with the instructions of or, as the case may be, in the interests of any group undertaking. (10) The voting rights in an undertaking shall be reduced by any rights held by the undertaking itself. (11) References in any provision of paragraphs 6 to 10 to rights held by a person include rights falling to be treated as held by him by virtue of any other provision of those paragraphs but not rights which by virtue of any such provision are to be treated as not held by him.

Meaning of “dormant”

53

Section 1169 applies to LLPs, modified so that it reads as follows—

(1169) (1) For the purposes of this Act an LLP is “dormant” during any period in which it has no significant accounting transaction. (2) A “significant accounting transaction” means a transaction that is required by section 386 to be entered in the LLP's accounting records. (3) In determining whether or when an LLP is dormant, there shall be disregarded any transaction consisting of the payment of— (a) a fee to the registrar on a change of the LLP's name, (b) a penalty under section 453 (penalty for failure to file accounts), or (c) a fee to the registrar for the registration of an annual return.

Requirements of this Act

54

Section 1172 applies to LLPs for the purposes of these Regulations, modified so that it reads as follows—

(1172) References in the provisions of this Act applied to LLPs to the requirements of this Act include the requirements of regulations and orders made under it.

Minor definitions

55

Section 1173 applies to LLPs for the purposes of these Regulations, modified so that it reads as follows—

(1173) (1) In this Act— - “the Audit Regulation” means Regulation 537/2014 of the European Parliament and of the Council on specific requirements regarding statutory audit of public interest entities; - “body corporate” includes a body incorporated outside the United Kingdom, but does not include— 1. a corporation sole, or 2. a partnership that, whether or not a legal person, is not regarded as a body corporate under the law by which it is governed; - “the competent authority” means the Financial Reporting Council Limited - “EU regulated market” has the meaning given in Article 2.1.13B of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012; - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - “firm” means any entity, whether or not a legal person, that is not an individual and includes a body corporate, a corporation sole and a partnership or other unincorporated association; - “parent LLP” means an LLP that is a parent undertaking (see section 1162 and Schedule 7); - “regulated activity” has the meaning given by section 22 of the Financial Services and Markets Act 2000 (c.8); - “regulated market” has the meaning given in Article 2.1.13 of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012; - “transferable securities” has the meaning given by Article 2.1.24 of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012; - “UK regulated market” has the meaning given in Article 2.1.13A of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012; (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regulations

56

Sections 1288 to 1290 apply to LLPs for the purposes of these Regulations, modified so that they read as follows—

(1288) Except as otherwise provided, regulations under this Act shall be made by statutory instrument. (1289) Where regulations under this Act are subject to “negative resolution procedure” the statutory instrument containing the regulations or order shall be subject to annulment in pursuance of a resolution of either House of Parliament. (1290) Where regulations under this Act are subject to “affirmative resolution procedure” the regulations must not be made unless a draft of the statutory instrument containing them has been laid before Parliament and approved by a resolution of each House of Parliament.

57

Section 1292 applies to LLPs for the purposes of these Regulations, modified so that it reads as follows—

(1292) (1) Regulations under this Act may— (a) make different provision for different cases or circumstances, (b) include supplementary, incidental and consequential provision, and (c) make transitional provision and savings. (2) Any provision that may be made by regulations under this Act subject to negative resolution procedure may be made by regulations subject to affirmative resolution procedure.

PART 18 — FINAL PROVISIONS

Revocation and transitional provisions

58

• (1) Subject to paragraphs (3) to (11), the following provisions of the Limited Liability Partnerships Regulations 2001 are revoked—

• (a) regulation 3 and Schedule 1,

• (b) in Schedule 2, the entries relating to sections 384, 385, 387, 388, 388A, 389A, 390, 390A, 390B, 391, 391A, 392, 392A, 394, 394A and 742, and

• (c) entries 1, 2, 3 and 6 in Part I of Schedule 6.

• (2) Subject to paragraphs (3) to (11), the following provisions of the Limited Liability Partnerships Regulations (Northern Ireland) 2004 are revoked—

• (a) regulation 3 and Schedule 1,

• (b) in Schedule 2, the entries relating to Articles 10, 392, 393, 395, 396, 396A, 397A, 398, 398A, 398B, 399, 399A, 400, 400A, 401A and 401B, and

• (c) entries 1, 2, 3 and 6 in Part I of Schedule 5.

• (3) The provisions specified in paragraphs (1)(a) and (c) and (2)(a) and (c), and the entries specified in paragraphs (1)(b) and (2)(b) relating to section 742 of the 1985 Act or Article 10 of the 1986 Order, continue to apply to accounts for, and otherwise as regards, financial years beginning before 1st October 2008.

• (4) The entries specified in paragraphs (1)(b) and (2)(b) relating to sections 384, 385, 387, 388 and 388A of the 1985 Act or Articles 392, 393, 395, 396 and 396A of the 1986 Order continue to apply in relation to appointments of auditors for financial years beginning before 1st October 2008, and section 388(2) of the 1985 Act or Article 396(2) of the 1986 Order as applied to LLPs continues to apply where the vacancy occurs before that date.

• (5) The entries specified in paragraphs (1)(b) and (2)(b) relating to section 389A of the 1985 Act or Article 397A of the 1986 Order continue to apply as regards financial years beginning before 1st October 2008.

• (6) The entries specified in paragraphs (1)(b) and (2)(b) relating to section 390 of the 1985 Act or Article 398 of the 1986 Order continue to apply to auditors appointed before 1st October 2008.

• (7) The entries specified in paragraphs (1)(b) and (2)(b) relating to sections 390A and 390B of the 1985 Act or Articles 398A and 398B of the 1986 Order continue to apply to auditors appointed for financial years beginning before 1st October 2008.

• (8) The entries specified in paragraphs (1)(b) and (2)(b) relating to sections 391 and 391A of the 1985 Act or Articles 399 and 399A of the 1986 Order continue to apply as respects removal of auditors where notice is given to the auditor before 1st October 2008.

• (9) The entries specified in paragraphs (1)(b) and (2)(b) relating to section 391A of the 1985 Act or Article 399A of the 1986 Order continue to apply as regards failure to re-appoint an auditor to appointments for financial years beginning before 1st October 2008.

• (10) -The entries specified in paragraphs (1)(b) and (2)(b) relating to sections 392 and 392A of the 1985 Act or Articles 400 and 400A of the 1986 Order continue to apply to resignations occurring before 1st October 2008.

• (11) The entries specified in paragraphs (1)(b) and (2)(b) relating to sections 394 and 394A of the 1985 Act or Articles 401A and 401B of the 1986 Order continue to apply where the auditor ceases to hold office before 1st October 2008.

Signed

Gareth Thomas — Parliamentary Under Secretary of State for Trade and Consumer Affairs, — 2008-07-17

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2000 c.12.

[^f00002]: 2006 c.46.

[^f00003]: 1985 c.6.

[^f00004]: S.I. 1986/1032 (N.I.6).

[^f00005]: S.I. 2001/10990.

[^f00006]: S.R. (NI) 2004/307.

[^f00007]: 2002 (N.I.) (c.12).

[^f00008]: 1986 (c.45).

[^f00009]: S.I. 1989/2405 (N.I. 19).

[^f00010]: S.I. 2001/1090.

[^f00011]: S.R. (NI) 2004/307.

[^f00012]: Section 381 was amended by regulation 6(1) of S.I. 2008/393, section 382(3) by regulation 3(1) of S.I. 2008/ 393, section 383(4) by regulation 3(2) of S.I. 2008/393, and section 384 by regulation 3(2) of S.I. 2007/2932.

[^f00013]: S.I. 2001/1090.

[^f00015]: Section 395 was amended by regulation 9 of S.I. 2008/393.

[^f00016]: Section 408 was amended by regulation 10 of S.I. 2008/393.

[^f00017]: Section 410A was inserted by regulation 8 of S.I. 2008/ 393 and section 411 was amended by regulation 11 of S.I. 2008/393.

[^f00018]: Section 441 was amended by regulation 6(6), and section 444 by regulation 12, of S.I. 2008/393.

[^f00019]: Section 445 was amended by regulation 6(8) of S.I. 2008/393 in manner not relevant to these Regulations.

[^f00020]: Section 446 was amended by regulation 6(9) of S.I. 2008/393 in manner not relevant to these Regulations.

[^f00021]: S.I. 2008/497.

[^f00022]: Sections 458, 460 and 461 were amended by paragraphs 244 to 246 of Schedule 1 to S.I. 2008/948.

[^f00023]: Sections 465(3) and 466(4) were amended by regulation 4 of S.I. 2008/393, and section 467 was amended by regulation 3(3) of S.I. 2007/2932 and by regulation 7 of S.I. 2008/393 (in the latter case in manner not relevant to these Regulations.

[^f00024]: Section 474 was amended by regulation 3(4) of S.I. 2007/2932.

[^f00025]: Sections 477(2) and 479(2) were amended by regulation 5 of S.I. 2008/393, and section 478 was amended by regulation 3(5) of S.I. 2007/2932.

[^f00026]: Section 481 was amended by regulation 3(6) of S.I. 2007/2932.

[^f00027]: Section 498 was amended by regulation 6(10) of S.I. 2008/393 in manner not relevant to these Regulations.

[^f00028]: Sections 519 and 521 were amended by paragraphs 247 and 248 of Schedule 1 to S.I. 2008/948.

[^f00029]: Section 539 was amended by regulation 3(7) of S.I. 2007/2932.

[^f00030]: S.I. 2001/1090.

[^f00031]: S.R. (NI) 2004/307.

Editorial notes

[^c19348581]: 2000 c.12.

[^c19348591]: 2006 c.46.

[^c19348601]: 1985 c.6.

[^c19348611]: S.I. 1986/1032 (N.I.6).

[^c19348621]: S.I. 2001/10990.

[^c19348631]: S.R. (NI) 2004/307.

[^c19348651]: 1986 (c.45).

[^c19348661]: S.I. 1989/2405 (N.I. 19).

[^c19348671]: S.I. 2001/1090.

[^c19348681]: S.R. (NI) 2004/307.

[^c19348691]: Section 381 was amended by regulation 6(1) of S.I. 2008/393, section 382(3) by regulation 3(1) of S.I. 2008/ 393, section 383(4) by regulation 3(2) of S.I. 2008/393, and section 384 by regulation 3(2) of S.I. 2007/2932.

[^c19348701]: S.I. 2001/1090.

[^c19348711]: S.R. (NI) 2004/307.

[^c19348721]: Section 395 was amended by regulation 9 of S.I. 2008/393.

[^c19348731]: Section 408 was amended by regulation 10 of S.I. 2008/393.

[^c19348751]: Section 441 was amended by regulation 6(6), and section 444 by regulation 12, of S.I. 2008/393.

[^c19348761]: Section 445 was amended by regulation 6(8) of S.I. 2008/393 in manner not relevant to these Regulations.

[^c19348771]: Section 446 was amended by regulation 6(9) of S.I. 2008/393 in manner not relevant to these Regulations.

[^c19348781]: S.I. 2008/497.

[^c19348791]: Sections 458, 460 and 461 were amended by paragraphs 244 to 246 of Schedule 1 to S.I. 2008/948.

[^c19348801]: Sections 465(3) and 466(4) were amended by regulation 4 of S.I. 2008/393, and section 467 was amended by regulation 3(3) of S.I. 2007/2932 and by regulation 7 of S.I. 2008/393 (in the latter case in manner not relevant to these Regulations.

[^c19348811]: Section 474 was amended by regulation 3(4) of S.I. 2007/2932.

[^c19348821]: Sections 477(2) and 479(2) were amended by regulation 5 of S.I. 2008/393, and section 478 was amended by regulation 3(5) of S.I. 2007/2932.

[^c19348831]: Section 481 was amended by regulation 3(6) of S.I. 2007/2932.

[^c19348841]: Section 498 was amended by regulation 6(10) of S.I. 2008/393 in manner not relevant to these Regulations.

[^c19348851]: Sections 519 and 521 were amended by paragraphs 247 and 248 of Schedule 1 to S.I. 2008/948.

[^c19348861]: Section 539 was amended by regulation 3(7) of S.I. 2007/2932.

[^c19348871]: S.I. 2001/1090.

[^c19348881]: S.R. (NI) 2004/307.

[^key-01dd1834bb9a547488af6911d57dd460]: Words in Pt. 9 heading inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 23

[^key-031a3b52497bf674b263b84866cfcdbf]: Words in reg. 10 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 9(6)

[^key-0468bc558ae39c4534fdee179b52e23f]: Words in reg. 3(1) substituted (1.10.2009) by The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (S.I. 2009/1804), reg. 2(3), Sch. 3 para. 15(2)

[^key-0494d1cdd5e4305a51a450d34964f754]: Regulations applied (with modifications) (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 Pt. 1 (with reg. 27(a))

[^key-055cba0ad1bc781d1535222602315157]: Words in reg. 5A inserted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 13(c)(ii) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-06cdd21d1178e6a917cf21162b559781]: Words in reg. 5A inserted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 13(d)(ii) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-0897963f8add7826b50d10599059025a]: Words in reg. 24 substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), Sch. 2 para. 143(a)(i)

[^key-08dc90d349c8b69592a7ea1827a526e4]: Words in reg. 22 substituted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 19(4)(b)(ii)

[^key-092d0df3485a04f65fc79440e620df70]: Word in reg. 46 substituted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 19(d)(ii)(bb) (with reg. 2(6)(7))

[^key-09ab0f33eb9a8a27145ad3f4085ebbfc]: Words in reg. 22 substituted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 13(4)(a)

[^key-09f07489b595a8a5003df47e1a3d326a]: Words in reg. 23 inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 21(4)(e)(i)

[^key-0a5c2f8201cee896c4a5ef089172c5ec]: Words in reg. 47 inserted (9.2.2011 for specified purposes, 30.4.2011 in so far as not already in force) by The Electronic Money Regulations 2011 (S.I. 2011/99), reg. 1(2), Sch. 4 para. 20 (with reg. 3)

[^key-0ac5a2c62a0b18ebb9260da095bcca5b]: Words in reg. 46 substituted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 19(h)(ii) (with reg. 2(6)(7))

[^key-0acc4c1a6eb4cd83d0d6368d3b486797]: Words in reg. 11 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 10(4)(b)

[^key-0afd9e5cec17c5878bb27b763e426bb8]: Word in reg. 10 substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 16(b)(i) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-0b387a2cbf56a9d02884fc46b970d40e]: Words in reg. 30 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 20(2)(a)

[^key-0b4fde9fb6a7aa0de81f13f60cb6a0a9]: Words in reg. 23 inserted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 15(4)(a)

[^key-0b7e0023e770c41d5001f3064b8acc86]: Words in reg. 13 substituted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 6(3)(a)

[^key-0d3a7ea5689609029288bd05e1a4452a]: Words in reg. 23 inserted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 15(3)(c)

[^key-0da9f40818f6d408b63615a5c9f20ba3]: Words in reg. 5 inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Companies and Partnerships (Accounts and Audit) Regulations 2013 (S.I. 2013/2005), regs. 1(1), 3(2)(a) (with reg. 1(5)(6))

[^key-0e0f3c550dcfdf808238303b98af49a3]: Words in reg. 5 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 5(4)(b)

[^key-0e6fb983bb3758f628725b88605cbf8e]: Words in reg. 10 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 9(3)(a)

[^key-0ef5b0ddf3a4cba9ab136ae110d50f6e]: Words in reg. 39 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 24(2)(a)(i)

[^key-0f3fb53172f0cd35d12beacd7fd0f12b]: Word in reg. 10 substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 16(c)(i) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-0f935e3d003b89ce933e9286fed35c84]: Words in reg. 10 inserted (with application in accordance with reg. 2 of the amending S.I.) by The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 (S.I. 2012/2301), regs. 1, 20(9)(a)

[^key-106ebda95b93ead0faf189193f4c3381]: Words in reg. 45 substituted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 18(d)(i) (with reg. 2(6)(7))

[^key-1095c52d05882de89bb23b549694743d]: Words in reg. 13 inserted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 6(3)(c)(ii)

[^key-10f656667caf9a66974d972a7329e72f]: Words in reg. 24 substituted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 16(2)

[^key-11a75c1f6da617d801a81b6f2514c661]: Words in regs. 49-51 inserted (1.10.2009) by virtue of The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (S.I. 2009/1804), reg. 2(3), Sch. 3 para. 15(4)

[^key-13fbc91139b17b506279ceb3a59f7482]: Words in reg. 19A substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 17(a)(i) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-15055e073b8f5931cda35aba77a00d21]: Regulations modified (8.7.2021) by The Payment and Electronic Money Institution Insolvency Regulations 2021 (S.I. 2021/716), reg. 2, Sch. 3 paras. 2, 3 (with reg. 5) (as amended (4.1.2024) by The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023 (S.I. 2023/1399), regs. 1(2), 4)

[^key-15433415bb58cb46ec29cbd6ea894c52]: Words in reg. 34 omitted (with application in accordance with reg. 2 of the amending S.I.) by virtue of The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 (S.I. 2012/2301), regs. 1, 20(3)(a)(ii)

[^key-17fd87ea8ae288cff7079a3039dc8154]: Words in reg. 10 substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 16(a)(i)(bb) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-18d4152eb73e1547c8cfd1352ed0d775]: Words in reg. 13 heading substituted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 6(2)

[^key-193be57ffba210479257bfbd79d56c9e]: Words in reg. 45 substituted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 18(d)(iv) (with reg. 2(6)(7))

[^key-196267ae895de56ac4a4fff5be71d8cd]: Words in reg. 46 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 53(a)(ii); 2020 c. 1, Sch. 5 para. 1(1)

[^key-19b968e613bbe39195f4c9fb8e95029d]: Words in reg. 5 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 5(3)(a)

[^key-1af573cd3b7873a31baca24a30823862]: Words in reg. 5 substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 12 (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-1b6844d9099942772252997e9e246d06]: Words in reg. 9 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 8(4)(b)

[^key-1b86a8c032ce7c4b58860d27690e0b16]: Words in reg. 34A substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 50(b)(i) (as substituted by S.I. 2019/1392, regs. 1(2), 7) (with transitional provisions in S.I. 2019/177, Sch. 4 para. 1(za)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-1c38750fca6c54248743e5d71f5e1e2d]: Word in reg. 26 inserted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 19 (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-1c5a63f2d8caecc4b2fdd0bc8085ef84]: Words in reg. 46 substituted (6.5.2021) by The Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Reports) (Authorised Person) Order 2021 (S.I. 2021/465), arts. 1(2), 6(5) (with art. 9)

[^key-1cc353966a323a4dc9b245c85b6156a1]: Words in reg. 10 omitted (with effect in accordance with reg. 2(5)(b) of the amending S.I.) by virtue of The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 3(a) (with reg. 2(6)(7))

[^key-1da4c366be52457bd0da27f442081539]: Words in reg. 29 substituted (with application in accordance with reg. 2 of the amending S.I.) by The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 (S.I. 2012/2301), regs. 1, 20(10)

[^key-1da59e24183911b376d6f171eaa41277]: Words in reg. 32 substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 20(a)(ii) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-1e0cb8fdb4b4c26fe8f67e82c1fe4f98]: Words in reg. 9 substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 15(a)(i) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-1e0cbfb780c2a6d65d32ad5d2f1b9b8c]: Words in reg. 22 substituted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 19(5)(a)

[^key-1e286a63c4c1a48b3584d481cfcaf897]: Words in reg. 22 substituted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 13(3)(b)(i)

[^key-1ed7f6c9a2092982df797b12d044f290]: Words in Pt. 7 heading substituted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 10

[^key-1f54e4b9fda71aadda169d05efa42382]: Words in reg. 46 omitted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by virtue of The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 19(h)(i) (with reg. 2(6)(7))

[^key-1fa10f3ae6c70d48731470a525449391]: Words in reg. 10 substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 16(b)(iii)(cc) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-208732f244e4e505ef4ed37c9a6e094d]: Words in reg. 46 inserted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 19(d)(i) (with reg. 2(6)(7))

[^key-21dcedc85d4de78ecc147f982d864a00]: Words in reg. 9 substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 15(c)(i) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-22889c24afc01cb2d0f46954743cd2a0]: Words in reg. 15 substituted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 8(3)(a)

[^key-22fb34ac3113c1c596c1908e81999205]: Words in reg. 22 substituted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 19(5)(b)

[^key-232d74f863bd90e0c57ed57a8f9ff6c8]: Words in reg. 55 inserted (1.10.2009) by The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (S.I. 2009/1804), reg. 2(3), Sch. 3 para. 15(5)

[^key-242b94d2be13fc02b4e7040828c03b99]: Words in reg. 55 inserted (1.1.2018) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 20 (with reg. 2(6)(7))

[^key-2443b0fac3489441b235240f934b7bfd]: Word in reg. 26 inserted (E.W.S.) (1.10.2018) by The Occupational Pension Schemes (Master Trusts) Regulations2018 (S.I. 2018/1030), regs. 1(2), 31(3)(b)(ii)

[^key-2595b66a2f4028d9da7ad6dd70f11192]: Words in reg. 46 substituted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 19(e)(ii) (with reg. 2(6)(7))

[^key-2602f969df24f03cde13c0634b0d1fcf]: Reg. 19A inserted (with application in accordance with reg. 2 of the amending S.I.) by The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 (S.I. 2012/2301), regs. 1, 20(7)

[^key-26de9206dd7e11f9c9635e4cf5bf7265]: Words in reg. 34 omitted (with application in accordance with reg. 2 of the amending S.I.) by virtue of The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 (S.I. 2012/2301), regs. 1, 20(3)(b)(iii)

[^key-26f42e6ca7c6e7e78faafaf6e6c82170]: Words in reg. 10 omitted (with application in accordance with reg. 2 of the amending S.I.) by virtue of The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 (S.I. 2012/2301), regs. 1, 20(9)(c)

[^key-27df281708584d0cddd8603277e84a57]: Words in reg. 17 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 12(3)(d)

[^key-281050604523476f5fcb0e3d9540ebba]: Words in reg. 23 inserted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 15(5)(e)

[^key-298f0472a6f25b489210cf256f14c8d2]: Words in reg. 23 inserted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 15(4)(b)

[^key-2a44ea0480fceb7d8a502bcaba5907ac]: Words in reg. 22 heading substituted (with effect for financial years beginning on or after 6.4.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), regs. 1, 13(2)

[^key-2a8787e4b3f1d09bfbeb45cb5add7ff9]: Words in reg. 24A inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 24(a)

[^key-2a92c761c0398616d425bf41d1dcf6c5]: Words in reg. 10 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 9(3)(f)

[^key-2b0d026fafea32abc88924666441a344]: Words in reg. 26 substituted (31.12.2020 with effect in relation to accounts for financial years beginning on or after IP completion day) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 58(5) (with reg. 1(3)-(8), Sch. 1 para. 65); 2020 c. 1, Sch. 5 para. 1(1)

[^key-2b95a96ada8b7fc475ca820569c6564c]: Words in reg. 39 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 24(2)(a)(ii)

[^key-2b96991bc6097d044b83bf08ac985f8e]: Reg. 34A inserted (with effect in relation to accounts for financial years ending on or after 1.10.2012) by The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 (S.I. 2012/2301), regs. 1, 2, 20(4)

[^key-2c288fbd92ab489bc9dbcc8a6e1d6fdf]: Words in reg. 9 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 8(4)(c)

[^key-2c8617dab300d51c0a9e28f742b2fedc]: Words in reg. 5A inserted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 13(f)(ii) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)