The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021

Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008

13.—(1) Regulation 22 is amended as follows.

(2) In the heading of regulation 22, for “accounts, auditor’s report and energy and carbon report” substitute “accounts and reports”.

(3) In the modified version of section 451 of the 2006 Act—

(a) in the heading, for “accounts, auditor’s report and energy and carbon report” substitute “accounts and reports”;

(b) in subsection (1)—

(i) for “section 441 (duty to file accounts and auditor’s report)” substitute “section 441 (duty to file accounts and reports with the registrar)”;

(ii) for “accounts for a financial year, the auditor’s report on those accounts and the energy and carbon report” substitute “accounts and reports for a financial year”.

(4) In the modified version of section 452 of the 2006 Act—

(a) in the heading, for “accounts, auditor’s report and energy and carbon report” substitute “accounts and reports”;

(b) in subsection (1)(a)—

(i) for “section 441 (duty to file accounts and auditor’s report and energy and carbon report)” substitute “section 441 (duty to file accounts and reports with the registrar)”;

(ii) for “accounts for a financial year, the auditor’s report on those accounts and the energy and carbon report” substitute “accounts and reports for a financial year”.

(5) In the modified version of section 453 of the 2006 Act—

(a) in the heading, after “accounts,” insert “strategic report,”;

(b) for “accounts for a financial year, the auditor’s report on those accounts and the energy and carbon report” substitute “accounts and reports for a financial year”.