Paragraph 17 The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008

In regulation 19A (exemption for dormant subsidiary LLPs)^f1—

(a)

in the modified version of section 448A applied by that regulation (dormant subsidiary LLPs exempt from obligation to file accounts)—

(i)

in subsection (1)(c), for “an EEA State” substitute “any part of the United Kingdom”;

(ii)

for subsection (2)(c)(i) substitute—

“(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”;

(b)

in the modified version of section 448C(2) applied by that regulation (dormant subsidiaries exemption: parent undertaking declaration of guarantee)—

(i)

for paragraph (b) substitute—

“(b)
the registered number of the parent undertaking (if any),”;

(ii)

omit paragraph (c).

Annotations

Footnotes

f1: Regulation 19A was inserted by S.I. 2012/2301 and amended by S.I. 2016/575.