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There are currently no known outstanding effects for the The Partnerships (Accounts) Regulations 2008, Section 6.
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6.—[F1(1) [F2Subject to regulation 7,] this regulation applies where none of the members of a qualifying partnership is a limited company.
F3(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
(3) The members of the qualifying partnership—
[F4(a)must make the latest accounts available for inspection by any person, without charge and during business hours as follows—
(i)where a qualifying partnership has a principal place of business in the United Kingdom, at that principal place of business;
(ii)where the qualifying partnership has no principal place of business in the United Kingdom, but at least one of its members has a principal place of business or a head office in the United Kingdom, at a member’s principal place of business or head office in the United Kingdom nominated by the members of the qualifying partnership for the purposes of this regulation;
(iii)where the qualifying partnership has no principal place of business in the United Kingdom and none of its members has a principal place of business or a head office in the United Kingdom, at an address in the United Kingdom nominated by the members of a qualifying partnership, and]
(b)if any document comprised in those accounts is in a language other than English, must annex to that document a translation of it into English, certified as an accurate translation—
(i)if the translation was made in the United Kingdom, by—
(aa)a notary public in any part of the United Kingdom;
(bb)a solicitor (if the translation was made in Scotland), a solicitor of the Supreme Court of Judicature of England and Wales (if it was made in England or Wales), or a solicitor of the Supreme Court of Judicature of Northern Ireland (if it was made in Northern Ireland); or
(cc)a person certified by a person mentioned above to be known to be competent to translate the document into English; or
(ii)if the translation was made outside the United Kingdom, by—
(aa)a notary public;
(bb)a person authorised in the place where the translation was made to administer an oath;
(cc)any of the British officials mentioned in section 6 of the Commissioners for Oaths Act 1889 M1;
(dd)a person certified by a person mentioned above to be known to be competent to translate the document into English.
(4) A member of the qualifying partnership must supply to any person upon request—
(a)a copy of the accounts required by paragraph (3)(a) to be made available for inspection, and
(b)a copy of any translation required by paragraph (3)(b) to be annexed to any document comprised in those accounts,
at a price not exceeding the administrative cost of making the copy.
Textual Amendments
F1Reg. 6(1)(2) substituted (1.9.2013) by The Companies and Partnerships (Accounts and Audit) Regulations 2013 (S.I. 2013/2005), regs. 1(1), 4(5)(a) (with reg. 1(5)(6))
F2Words in reg. 6(1) inserted (31.12.2020) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 9(a); 2020 c. 1, Sch. 5 para. 1(1)
F3Reg. 6(2) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 9(b); 2020 c. 1, Sch. 5 para. 1(1)
F4Reg. 6(3)(a) substituted (1.9.2013) by The Companies and Partnerships (Accounts and Audit) Regulations 2013 (S.I. 2013/2005), regs. 1(1), 4(5)(b) (with reg. 1(5)(6))
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