Regulation 9 Amendment of regulation 14

Regulation 14 (review) is amended as follows.

In paragraph (1), for sub-paragraph (a) substitute—

“(a)

carry out a review, respectively, of the provisions of these Regulations to which amendments have been made by—

(i)

Part 6 of the Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (“the 2016 Regulations”), and

(ii)

Part 3 of the Companies (Miscellaneous Reporting) Regulations 2018, and”.

In paragraph (1)(b)—

In paragraph (3) after “review” insert “under paragraph (1)(a)(i)”.

In paragraph (4) for “this regulation” substitute “paragraph (1)(a)(i)”.

After paragraph (4), insert—

“(4A)

The first report under paragraph (1)(a)(ii) must be published before the end of the period of 5 years beginning with the date on which Part 3 of the Companies (Miscellaneous Reporting) Regulations 2018 comes into force.”

In paragraph (5) for “this regulation” substitute “paragraphs (1)(a)(i) and (ii) respectively”.