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Paragraph 10 The Partnerships (Accounts) Regulations 2008

Original text. Later amendments are not shown.

In regulation 7 (exemption from regulations 4 to 6 where accounts consolidated)—

(a)

in paragraph (1)(a), for “a member State” substitute “any part of the United Kingdom”;

(b)

for paragraph (2)(a), substitute—

“(a)

that the group accounts are prepared and audited, if the undertaking is a company, in accordance with the requirements of the Companies Act 2006, or, if the undertaking is not a company, the legal requirements which apply to the preparation and audit of consolidated accounts for that undertaking, and”.