AccountsE+W
13(1)Section 130 (exempt companies: accountant’s report) is amended as follows.
(2)In the heading, after “companies” insert “or limited liability partnerships”.
(3)In subsection (2), for “company’s” substitute “registered provider’s”.
(4)In subsection (3)(b), for “company” substitute “registered provider”.
(5)For subsection (6) substitute—
“(6)In this section and sections 131 and 132—
“firm” means any entity, whether or not a legal person, that is not an individual and includes a body corporate, a corporation sole and a partnership or other unincorporated association;
“body corporate” includes a body incorporated outside the United Kingdom.”
Commencement Information
I1Sch. 1 para. 13 not in force at Royal Assent, see s. 46(3)
I2Sch. 1 para. 13 in force at 1.4.2024 by S.I. 2024/437, reg. 2(w)(iii)