- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
31.—(1) The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008(1) are amended in accordance with paragraphs (2) to (5).
(2) In regulation 5 (LLPs subject to the small LLPs regime), in modified section 384(2) of the Companies Act (LLPs excluded from the small LLPs regime)—
(a)in subsection (1)(b)(iii) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”;
(b)in subsection (2)(f) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”.
(3) In regulation 26 (medium-sized LLPs), in modified section 467 of the Companies Act(3) (LLPs excluded from being treated as medium-sized)—
(a)in subsection (1)(b)(iii) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”;
(b)in subsection (2)(f) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”.
(4) In regulation 34 (exemption from audit: small LLPs), in modified section 478(b)(iii)(4) of the Companies Act (LLPs excluded from small LLPs exemption) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”.
(5) In regulation 34A(5) (exemption from audit: qualifying subsidiaries), in modified section 479B(a)(iii)(6) of the Companies Act (LLPs excluded from the subsidiary LLPs audit exemption) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”.
Section 384, as modified by regulation 5, was amended by regulation 3(2) of S.I. 2013/2005, regulation 5(4) of S.I. 2016/575 and regulation 31(2) of S.I. 2018/1030
Section 467, as modified by regulation 26, was amended by regulation 3(3) of S.I. 2013/2005, regulation 17(4) of S.I. 2016/575 and regulation 31(3) of S.I. 2018/1030
Section 478, as modified by regulation 34, was amended by regulation 31(4) of S.I. 2018/1030
Regulation 34A was inserted by regulation 20(4) of S.I. 2012/2301
Section 479B, as modified by regulation 34A, was amended by regulation 22(3) of S.I. 2016/575 and regulation 31(5) of S.I. 2018/1030
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Rule and provides information about its policy objective and policy implications. They aim to make the Statutory Rule accessible to readers who are not legally qualified and accompany any Northern Ireland Statutory Rule or Draft Northern Ireland Statutory Rule laid before the UK Parliament during the suspension of the Northern Ireland Assembly.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys