The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016

Filing obligations of large LLPsU.K.

This section has no associated Explanatory Memorandum

14.—(1) Regulation 19 (filing obligations of large LLPs) is amended as follows.

(2) In section 446 (filing obligations of large LLPs), at the end of subsection (2) insert—

This does not apply if the LLP is exempt from audit and the members have taken advantage of that exemption..

Commencement Information

I1Reg. 14 in force at 17.5.2016, see reg. 2(1)