3.—(1) Subject to paragraph (2), these Regulations revoke the Limited Liability Partnerships (Fees) (No. 2) Regulations 2001(1) and the Limited Liability Partnerships (Fees) (Amendment) Regulations 2002(2).
(2) The fee prescribed in relation to entry 2 in the Schedule to the Limited Liability Partnerships (Fees) (No. 2) Regulations 2001 applies to the delivery of an annual return—
(a)in relation to which the return date is earlier than 1st February 2005; or
(b)which is delivered before 1st February 2005.