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

(2) In the heading of regulation 13, for “accounts, auditor’s report and energy and carbon report”, substitute “annual accounts and reports”.

(3) In the modified version of section 423 of the 2006 Act—

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

(b)in the opening words of subsection (1), for “annual accounts and auditor’s report and energy and carbon report (if any)” substitute “annual accounts and reports”;

(c)in the closing words of subsection (1)—

(i)after the first and second instances of “accounts”, insert “, the strategic report (if any)”;

(ii)after “those accounts” insert “and that strategic report”.

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