PART 2 U.K. Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008

Filing obligations of large LLPs U.K.

14.—(1) Regulation 19 (filing obligations of large LLPs) is amended as follows.

(2) In section 446 (filing obligations of large LLPs), at the end of subsection (2) insert—

“This does not apply if the LLP is exempt from audit and the members have taken advantage of that exemption.”.

Commencement Information

I1 Reg. 14 in force at 17.5.2016, see reg. 2(1)