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Draft Regulations laid before Parliament under section 17(4) and (5)(b) of the Limited Liability Partnerships Act 2000 for approval by resolution of each House of Parliament.
Draft Statutory Instruments
Limited Liability Partnerships
Made
*** 2008
Coming into force
1st October 2008
The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 15 and 17 of the Limited Liability Partnerships Act 2000(1).
In accordance with section 17(4) and (5)(b) of the Limited Liability Partnerships Act 2000, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.
1.—(1) These Regulations may be cited as the Small Limited Liability Partnerships (Accounts) Regulations 2008.
(2) In these Regulations—
“the 2006 Act” means the Companies Act 2006(2);
“LLP” means a limited liability partnership formed under the Limited Liability Partnerships Act 2000 or the Limited Liability Partnerships Act (N.I.) 2002(3);
“the Small Companies Accounts Regulations” means the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008(4).
(3) Any reference in these Regulations to a numbered Part or section of the 2006 Act is a reference to that Part or section as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008(5).
2.—(1) These Regulations come into force on 1st October 2008.
(2) They apply in relation to financial years beginning on or after 1st October 2008.
(3) They apply to LLPs which are subject to the small LLPs regime under Part 15 of the 2006 Act (see section 381 of that Act(6)) provisions of the Small Companies Accounts Regulations, with modifications.
The Small Limited Liability Partnerships (Accounts) Regulations 2008