{
  "url": "https://openlegislation.uk/draft-limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016/regulation-58",
  "json_url": "https://openlegislation.uk/draft-limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016/regulation-58.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/58",
  "kind": "regulation",
  "number": "58",
  "heading": "Amendments to Part 1 of Schedule 2 (provisions applying to all LLPs: information on related undertakings required whether preparing non-IAS or IAS accounts)",
  "text": "In Part 1 of Schedule 2 (provisions applying to all LLPs: information on related undertakings required whether preparing non-IAS or IAS accounts)—\n(a) for paragraph 1(3)(a) (subsidiary undertakings) substitute—\n“(a) the address of the undertaking’s registered office (whether in or outside the United Kingdom),”;\n(b) for paragraph 4(2)(a) (significant holdings in undertakings other than subsidiary undertakings) substitute—\n“(a) the address of the undertaking’s registered office (whether in or outside the United Kingdom),”; and\n(c) for paragraph 6(3)(a) (parent undertaking drawing up accounts for larger group) 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/58",
    "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."
}