12(1)Section 129 (companies exempt from audit) is amended as follows.
(2)In the heading, after “companies” insert “or limited liability partnerships”.
(3)In subsection (1)(a), after “charity” insert “or is a limited liability partnership”.
(4)In subsection (2)—
(a)after “directors of the company” insert “or members of the limited liability partnership”;
(b)for “company’s”, in both places, substitute “registered provider’s”;
(c)for “which the company” substitute “which the registered provider”.
(5)In subsection (3), for “has the same meaning as in” substitute “means accounts prepared in accordance with”.
Commencement Information
I1Sch. 1 para. 12 not in force at Royal Assent, see s. 46(3)
I2Sch. 1 para. 12 in force at 1.4.2024 by S.I. 2024/437, reg. 2(w)(iii)