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The Companies (Late Filing Penalties) and Limited Liability Partnerships (Filing Periods and Late Filing Penalties) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 497
- Regulation 6
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Limited liability partnerships: filing periods and late filing penalties
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6.—(1) Section 443 of the Companies Act 2006 (calculation of period allowed for filing accounts and reports) applies to limited liability partnerships with the modification in Part 1 of the Schedule to these Regulations.
(2) Schedule 1 to the Limited Liability Partnership Regulations 2001(1) is amended as provided in Part 2 of the Schedule to these Regulations.
(3) This regulation applies to accounts and auditors’ reports for financial years beginning on or after 6th April 2008.
(1)
S.I. 2001/1090, to which there are amendments not relevant to these Regulations.
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