# The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016, 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 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.”.

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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111144787/regulation/20 (the official version)
Page: https://openlegislation.uk/draft-limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.