{
  "url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-3/paragraph-15",
  "json_url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-3/paragraph-15.json",
  "legislation": "ukdsi/2018/9780111174036",
  "legislation_title": "The Accounts and Reports (Amendment) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018",
  "path": "schedule/3/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": "The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008",
  "text": "In regulation 9 (individual accounts)—\n(a) in the modified version of section 394A applied by that regulation (individual accounts: exemption for dormant subsidiaries)—\n(i) in subsection (1)(c), for “an EEA State” substitute “any part of the United Kingdom”;\n(ii) for subsection (2)(c)(i), substitute—\n“(i) if the undertaking is a company, the requirements of this Part of this Act, or, if the undertaking is not a company, the legal requirements which apply to the drawing up of consolidated accounts for that undertaking, or”;\n(b) in the modified version of section 394C(2) applied by that regulation (dormant subsidiaries exemption: parent undertaking declaration of guarantee)—\n(i) for paragraph (b), substitute—\n“(b) the registered number of the parent undertaking (if any),”;\n(ii) omit paragraph (c);\n(c) in the modified version of section 395(3) applied by that regulation (individual accounts: applicable accounting framework)—\n(i) in paragraph (c), for “regulated market in an EEA State” substitute “UK regulated market”;\n(ii) in paragraph (d), for “regulated market in an EEA State” substitute “UK regulated market”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 394A was inserted by S.I. 2012/2301 and amended by S.I 2016/575."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 394C was inserted by S.I. 2012/2301."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174036/schedule/3/paragraph/15",
    "retrieved_at": "2026-10-30T15:03:34.959698+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}