# The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016, Regulation 44: Amendments to Part 2 of Schedule 4 (information about related undertakings where LLP preparing non-IAS or IAS group accounts)


In Part 2 of Schedule 4 (information about related undertakings where LLP preparing non-IAS or IAS group accounts)—
(a) for paragraph 22(3)(a) (subsidiary undertakings) substitute—
“(a) the address of the undertaking’s registered office (whether in or outside the United Kingdom),”;
(b) in paragraph 25 (joint ventures)—
(i) for sub-paragraph (1)(b) substitute—
“(b) the address of the undertaking’s registered office (whether in or outside the United Kingdom),”; and
(ii) in sub-paragraph (1)(d), after “held by” insert “or on behalf of”;
(c) for paragraph 26(3)(a) (associated undertakings) substitute—
“(a) the address of the undertaking’s registered office (whether in or outside the United Kingdom),”;
(d) for paragraph 28(2)(a) (information required about other significant holdings of parent LLP or group) substitute—
“(a) the address of the undertaking’s registered office (whether in or outside the United Kingdom),”; and
(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—
“(a) the address of the undertaking’s registered office (whether in or outside the United Kingdom),”.

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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111144787/regulation/44 (the official version)
Page: https://openlegislation.uk/draft-limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016/regulation-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.