The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008

Default in sending out copies of [F1accounts and reports] U.K.

This section has no associated Explanatory Memorandum

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

“425.    Default in sending out copies of [F2accounts and reports] : offences

(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.”

Textual Amendments