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20.—(1) Regulation 30 (notes to the accounts) is amended as follows.
(2) In section 472 (notes to the accounts)—
(a)omit subsection (1); and
(b)before subsection (2) insert—
“(1A) In the case of an LLP which qualifies as a micro-entity in relation to a financial year (see sections 384A and 384B), the notes to the accounts for that year required by regulation 5A(1) of, and paragraph 55 of Part 3 of Schedule 1(2) to, the Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912) must be included at the foot of the balance sheet.”.
Regulation 5A is inserted by regulation 32 of these Regulations.
Paragraph 55 of Part 3 of Schedule 1 is substituted by regulation 41 of these Regulations.
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