The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 No. 575

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

Exemption from audit: dormant LLPs

23.—(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),”.