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13. In section 448(3) of the 2006 Act (unlimited companies exemption from obligation to file accounts: companies to which the exemption does not apply)—
(a)for paragraph (b) substitute—
“(b)each of the members of the company is—
(i)a limited company,
(ii)another unlimited company each of whose members is a limited company, or
(iii)a Scottish partnership each of whose members is a limited company.”;
(b)after that paragraph insert—
“The references in paragraph (b) to a limited company, another unlimited company or a Scottish partnership include a comparable undertaking incorporated in or formed under the law of a country or territory outside the United Kingdom.”.
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