{
  "url": "https://openlegislation.uk/draft-large-and-medium-sized-limited-liability-partnerships-accounts-regulations-2008/schedule-2/paragraph-8",
  "json_url": "https://openlegislation.uk/draft-large-and-medium-sized-limited-liability-partnerships-accounts-regulations-2008/schedule-2/paragraph-8.json",
  "legislation": "ukdsi/2008/9780110818351",
  "legislation_title": "The Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/draft-large-and-medium-sized-limited-liability-partnerships-accounts-regulations-2008",
  "path": "schedule/2/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Reason for not preparing group accounts",
  "text": "(1) The reason why the LLP is not required to prepare group accounts must be stated.\n(2) If the reason is that all the subsidiary undertakings of the LLP fall within the exclusions provided for in section 405 of the 2006 Act (non-IAS group accounts: subsidiary undertakings included in the consolidation), it must be stated with respect to each subsidiary undertaking which of those exclusions applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110818351/schedule/2/paragraph/8",
    "retrieved_at": "2026-10-30T15:16:09.521988+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."
}