Scheme of Part 15 as applied to LLPsU.K.
4. Section 380 applies to LLPs, modified so that it reads as follows—
“Scheme of this Part
380.—(1) The requirements of this Part as to accounts[F1, auditor’s reports and energy and carbon reports] apply in relation to each financial year of an LLP.
(2) In certain respects different provisions apply to different kinds of LLP.
F2(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .”
Textual Amendments
F1Words in reg. 4 substituted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 9
F2Words in reg. 4 omitted (with effect in accordance with reg. 2(2)-(7) of the amending S.I.) by virtue of The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 4(2)