Regulation 4 Application of the Principal Regulations to limited liability partnerships
Regulation 2 of the Principal Regulations (interpretation) shall read as if—
the definition of “director” were omitted;
the definition of “financial year” were—
““financial year” means an LLP’s financial year determined in accordance with sections 390 to 392 of the 2006 Act (as applied and modified by regulation 7 of the 2008 Regulations);”;
the definition of “qualifying company” were omitted;
there were, in the appropriate places alphabetically, the following definitions—
““the 2008 Regulations” means the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008f1”;
““designated member” has the meaning given in section 8 of the Limited Liability Partnerships Act 2000f2”;
““LLP” means a limited liability partnership registered under the Limited Liability Partnerships Act 2000”;
““qualifying LLP” has the meaning given in regulation 5”.
Annotations
Footnotes
- f1
- f2
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2000 c.12; section 8 was amended by S.I. 2009/1804.