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The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 1911
- PART 17
- Regulation 53
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Meaning of “dormant”
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53. Section 1169 applies to LLPs, modified so that it reads as follows—
“Dormant LLPs
1169.—(1) For the purposes of this Act an LLP is “dormant” during any period in which it has no significant accounting transaction.
(2) A “significant accounting transaction” means a transaction that is required by section 386 to be entered in the LLP’s accounting records.
(3) In determining whether or when an LLP is dormant, there shall be disregarded any transaction consisting of the payment of—
(a)a fee to the registrar on a change of the LLP’s name,
(b)a penalty under section 453 (penalty for failure to file accounts), or
(c)a fee to the registrar for the registration of an annual return.”
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