Regulation 20 Notes to the accounts

(1)

Regulation 30 (notes to the accounts) is amended as follows.

(2)

In section 472 (notes to the accounts)—

(a)

omit subsection (1); and

(b)

before subsection (2) insert—

“(1A)
In the case of an LLP which qualifies as a micro-entity in relation to a financial year (see sections 384A and 384B), the notes to the accounts for that year required by regulation 5A^f1 of, and paragraph 55 of Part 3 of Schedule 1^f2 to, the Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912) must be included at the foot of the balance sheet.”.

Annotations

Footnotes

f1: Regulation 5A is inserted by regulation 32 of these Regulations.
f2: Paragraph 55 of Part 3 of Schedule 1 is substituted by regulation 41 of these Regulations.