This section has no associated Explanatory Memorandum
12. Section 442, as it applies to limited liability partnerships, by virtue of regulation 17 of the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008(1), is to have effect as if for each reference to “nine months” there were substituted a reference to “twelve months”.
(1)
S.I. 2008/1911 amended by S.I. 2008/393, 2012/2301, 2018/1155, 2016/575 and 2017/1164.