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The Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020

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12.  Section 442, as it applies to limited liability partnerships, by virtue of regulation 17 of the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008(1), is to have effect as if for each reference to “nine months” there were substituted a reference to “twelve months”.

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