{
  "url": "https://openlegislation.uk/draft-limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016/regulation-20",
  "json_url": "https://openlegislation.uk/draft-limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016/regulation-20.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/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Notes to the accounts",
  "text": "(1) Regulation 30 (notes to the accounts) is amended as follows.\n(2) In section 472 (notes to the accounts)—\n(a) omit subsection (1); and\n(b) before subsection (2) insert—\n“(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 of, and paragraph 55 of Part 3 of Schedule 1 to, the Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912) must be included at the foot of the balance sheet.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 5A is inserted by regulation 32 of these Regulations."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 55 of Part 3 of Schedule 1 is substituted by regulation 41 of these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111144787/regulation/20",
    "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."
}