{
  "url": "https://openlegislation.uk/draft-limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016/regulation-44",
  "json_url": "https://openlegislation.uk/draft-limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016/regulation-44.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/44",
  "kind": "regulation",
  "number": "44",
  "heading": "Amendments to Part 2 of Schedule 4 (information about related undertakings where LLP preparing non-IAS or IAS group accounts)",
  "text": "In Part 2 of Schedule 4 (information about related undertakings where LLP preparing non-IAS or IAS group accounts)—\n(a) for paragraph 22(3)(a) (subsidiary undertakings) substitute—\n“(a) the address of the undertaking’s registered office (whether in or outside the United Kingdom),”;\n(b) in paragraph 25 (joint ventures)—\n(i) for sub-paragraph (1)(b) substitute—\n“(b) the address of the undertaking’s registered office (whether in or outside the United Kingdom),”; and\n(ii) in sub-paragraph (1)(d), after “held by” insert “or on behalf of”;\n(c) for paragraph 26(3)(a) (associated undertakings) substitute—\n“(a) the address of the undertaking’s registered office (whether in or outside the United Kingdom),”;\n(d) for paragraph 28(2)(a) (information required about other significant holdings of parent LLP or group) substitute—\n“(a) the address of the undertaking’s registered office (whether in or outside the United Kingdom),”; and\n(e) for paragraph 31(2)(a) (information required where group has a significant holding in an undertaking which is not a subsidiary, and it is not a joint venture or an associated undertaking) substitute—\n“(a) the address of the undertaking’s registered office (whether in or outside the United Kingdom),”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111144787/regulation/44",
    "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."
}