The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016

Exemption from audit: dormant LLPs

This section has no associated Explanatory Memorandum

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),”.