{
  "url": "https://openlegislation.uk/draft-limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016/regulation-19",
  "json_url": "https://openlegislation.uk/draft-limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016/regulation-19.json",
  "legislation": "ukdsi/2016/9780111144787",
  "legislation_title": "The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/draft-limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016",
  "path": "regulation/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Meaning of “annual accounts”",
  "text": "(1) Regulation 29 (meaning of “annual accounts”) is amended as follows.\n(2) In section 471(1) (meaning of “annual accounts” and related expressions), for “given in group accounts” substitute “given in notes to the individual balance sheet”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 471(1) as applied to LLPs was amended by S.I. 2012/2301, regulation 20(1) and (10)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111144787/regulation/19",
    "retrieved_at": "2026-10-30T15:08:25.214459+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."
}