PART 2Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008
Exemption from audit: dormant LLPs23.
(1)
Regulation 35 (exemption from audit: dormant LLPs) is amended as follows.
(2)
In section 481 (LLPs excluded from dormant LLPs exemption), before paragraph (a) insert—
“(za)
is a traded LLP as defined in section 474(1),”.