The Partnerships (Accounts) Regulations 2008

2.—(1) The provisions of the Small Companies Accounts Regulations referred to in paragraph 1(1)(b) are—

(a) in Part 1 of Schedule 1—

(i) in paragraph 3(2), the words from “used” to the end, and

(ii) paragraph 6,

(b) in Part 2 of Schedule 1, paragraph 21,

(c) in Part 3 of Schedule 1, paragraphs 49 and 50,

(d) in Part 1 of Schedule 2, paragraph 10,

(e) in Part 1 of Schedule 3, paragraph 3,

(f) Schedule 5, and

(g) in Part 1 of Schedule 6, paragraphs 13(3) and (4), 14 and 15, and in Part 2 of that Schedule, paragraph 36.

(2) The provisions of the Large and Medium-sized Companies Accounts Regulations referred to in paragraph 1(1)(c) are—

(a) in Part 1 of Schedule 1—

(i) in paragraph 3(2), the words from “used” to the end, and

(ii) paragraph 6,

(b) in Part 2 of Schedule 1, paragraph 21,

(c) in Part 3 of Schedule 1, paragraphs 45, 50, 52, 53, 54, 64(2), 66 and 67,

(d) in Part 1 of Schedule 4, paragraph 9, and in Part 2 paragraph 12,

(e) in Schedule 5, paragraphs 2, 4 and 5,

(f) in Part 1 of Schedule 6 to those Regulations, paragraphs 13(3) and (4), 14 and 15, and

(g) Schedule 7 to those Regulations except paragraph 7.

(3) Sub-paragraphs (1) and (2) are not to be construed as affecting the requirement to give a true and fair view under sections 393, 396 and 404 of the Companies Act 2006.