The Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008

Subsidiary undertakings U.K.

1.—(1) The following information must be given where at the end of the financial year the LLP has subsidiary undertakings.

(2) The name of each subsidiary undertaking must be stated.

(3) There must be stated with respect to each subsidiary undertaking—

[F1 (a) the address of the undertaking’s registered office (whether in or outside the United Kingdom),]

(b) if it is unincorporated, the address of its principal place of business.

Textual Amendments

F1 Sch. 2 para. 1(3)(a) substituted (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), 58(a)