The Companies (Late Filing Penalties) and Limited Liability Partnerships (Filing Periods and Late Filing Penalties) Regulations 2008 No. 497

SCHEDULE

PART 1 Modification of section 443 of the Companies Act 2006 in its application to limited liability partnerships

In subsection (1), for the words “the period for filing a company’s reports and accounts” substitute “the period allowed for delivering the accounts and the auditor’s report”.