Section 425 applies to LLPs, modified so that it reads as follows—

“Default in sending out copies of accountsF2, auditor’s report and energy and carbon report: offences425.

(1)

If default is made in complying with section 423, an offence is committed by—

(a)

the LLP, and

(b)

every member of the LLP who is in default.

(2)

A person guilty of an offence under this section is liable—

(a)

on conviction on indictment, to a fine;

(b)

on summary conviction, to a fine not exceeding the statutory maximum.”