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The Partnerships (Accounts) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 569
- PART 2
- Regulation 5
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Delivery of accounts of qualifying partnerships to registrar etc.
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5.—(1) Subject to regulation 7, each limited company which is a member of a qualifying partnership at the end of any financial year of the partnership must append to the copy of its accounts and reports which is next delivered to the registrar in accordance with section 441(1) of the Companies Act 2006 (duty to file accounts and reports with the registrar) a copy of the accounts of the partnership prepared for that year under regulation 4.
(2) Subject to regulation 7, a limited company which is a member of a qualifying partnership must supply to any person upon request—
(a)the name of each member of the partnership which is to deliver, or has delivered, a copy of the latest accounts of the partnership to the registrar under paragraph (1), and
(b)the name of each member of the partnership incorporated in a member State other than the United Kingdom which is to publish, or has published, the latest accounts for the partnership in accordance with the provisions of the Fourth or Seventh Directive.
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