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7.—(1) Schedule 1 to the Limited Liability Partnerships Regulations (Northern Ireland) 2004 (1) is amended as follows.
(2) For the entry relating to Article 255A substitute—
“paragraph (1B) | Omit sub-paragraphs (a) and (c), and the words “an authorised insurance company, a banking company,” in sub-paragraph (b). |
paragraph (1C) | Omit sub-paragraphs (a) and (c). In sub-paragraph (b), after “it” insert “is a person (other than a banking limited liability partnership) who”.”. |
(3) In the entries relating to Article 257AA—
(a)for the entry relating to paragraph (2) substitute “In sub-paragraph (a), omit “(1B)(a) or (1C)(a)”.”, and
(b)for the entry relating to paragraph (3) substitute—
“paragraph (3) | For paragraph (3) substitute the following— “(3) Paragraph (1) does not apply if at any time in the financial year in question the limited liability partnership was an e-money issuer, an ISD investment firm or a UCITS management company.””. |
(4) For the entry relating to Article 257B(1)(b) substitute the words “in sub-paragraph (b), omit the words “an authorised insurance company, a banking company,”.”.
S.R. 2004 No. 307, as amended by regulation 17 of S.R. 2006 No. 137 and regulation 2 of, and Schedule 1 to, S.R. 2006 No. 377
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