# The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008, Regulation 13: Unlimited companies exemption from obligation to file accounts


In section 448(3) of the 2006 Act (unlimited companies exemption from obligation to file accounts: companies to which the exemption does not apply)—
(a) for paragraph (b) substitute—
“(b) each of the members of the company is—
(i) a limited company,
(ii) another unlimited company each of whose members is a limited company, or
(iii) a Scottish partnership each of whose members is a limited company.”;
(b) after that paragraph insert—
“The references in paragraph (b) to a limited company, another unlimited company or a Scottish partnership include a comparable undertaking incorporated in or formed under the law of a country or territory outside the United Kingdom.”.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806228/regulation/13 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.