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Regulation 14 Filing obligations of large LLPs

Original text. Later amendments are not shown.

(1)

Regulation 19 (filing obligations of large LLPs) is amended as follows.

(2)

In section 446 (filing obligations of large LLPs), at the end of subsection (2) insert—

“This does not apply if the LLP is exempt from audit and the members have taken advantage of that exemption.”.