Regulation 58 Amendments to Part 1 of Schedule 2 (provisions applying to all LLPs: information on related undertakings required whether preparing non-IAS or IAS accounts)

In Part 1 of Schedule 2 (provisions applying to all LLPs: information on related undertakings required whether preparing non-IAS or IAS accounts)—

(a)

for paragraph 1(3)(a) (subsidiary undertakings) substitute—

“(a)
the address of the undertaking’s registered office (whether in or outside the United Kingdom),”;

(b)

for paragraph 4(2)(a) (significant holdings in undertakings other than subsidiary undertakings) substitute—

“(a)
the address of the undertaking’s registered office (whether in or outside the United Kingdom),”; and

(c)

for paragraph 6(3)(a) (parent undertaking drawing up accounts for larger group) substitute—

“(a)
the address of the undertaking’s registered office (whether in or outside the United Kingdom),”.