[F1Equity method in respect of participating interestsU.K.
This section has no associated Explanatory Memorandum
29A. Participating interests may be accounted for using the equity method.]
Textual Amendments
F1Sch. 1 Pt. 2 s. B para. 29A inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 53(f)