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

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

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15.—(1) Regulation 23 is amended as follows.

(2) In the heading of regulation 23, after “accounts” insert “, strategic report”.

(3) In the modified version of section 454 of the 2006 Act—

(a)before subsection (1), insert the heading “Voluntary revision of accounts etc”;

(b)in subsection (1), after “LLP’s annual accounts” insert “, the LLP’s strategic report”;

(c)in subsection (1), after “revised accounts” insert “, a revised strategic report”;

(d)in subsection (2), in the opening words, after “accounts” insert “, strategic report”;

(e)in subsection (2)(a), after “accounts” insert “, strategic report”.

(4) In the modified version of section 455 of the 2006 Act—

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

(b)in subsection (1), after “annual accounts” insert “, strategic report”;

(c)in subsection (3), after “accounts” insert “, strategic report”;

(d)in subsection (3), after “revised accounts” insert “, a revised strategic report”;

(e)in subsection (4), for “report”, in both places it occurs, substitute “reports”;

(f)in subsection (5), after “revised annual accounts” insert “, revised strategic reports”.

(5) In the modified version of section 456 of the 2006 Act—

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

(b)in the closing words of subsection (1), after “annual accounts of an LLP do not comply,” insert “a strategic report does not comply”;

(c)in subsection (3)(aa), after “revision of any” insert “strategic report or”;

(d)in the opening words of subsection (3A), after “preparation of a” insert “revised strategic report or”;

(e)in subsection (7), after “revised annual accounts” insert “, revised strategic reports”.

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