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2.—(1) These Regulations come into force on 1st April 2019.
(2) These Regulations have effect in respect of financial years beginning on or after 1st April 2019.
(3) For the purpose of this regulation, “financial year” in relation to limited liability partnerships has the meaning given in section 390 of the Companies Act 2006 as it has been applied and modified by regulation 7 of the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008(1).
S.I. 2008/1911 is amended by S.I. 2009/1804, 2012/2301, 2012/1439, 2013/472, 2014/1815, 2016/575, 2017/80, 2017/1164 and by Part 3 of these Regulations. There are other amendments which are not relevant.
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