{
  "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/regulation-5",
  "json_url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/regulation-5.json",
  "legislation": "ukdsi/2008/9780110818344",
  "legislation_title": "The Small Limited Liability Partnerships (Accounts) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Accounts for delivery to registrar of companies (non-IAS individual accounts)",
  "text": "(1) Regulation 6 of the Small Companies Accounts Regulations applies to LLPs, modified so that it reads as follows—\n“Accounts for delivery to registrar of companies (non-IAS individual accounts)\n6. The designated members of an LLP for which non-IAS individual accounts are being prepared may deliver to the registrar of companies under section 444 of the 2006 Act (filing obligations of LLPs subject to small LLPs regime) a copy of a balance sheet which complies with Schedule 3 to the Small Limited Liability Partnerships (Accounts) Regulations 2008 rather than Schedule 1 to those Regulations.”\n(2) The provisions of Schedule 4 to the Small Companies Accounts Regulations apply to LLPs, modified so that they are the provisions set out in Schedule 3 to these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110818344/regulation/5",
    "retrieved_at": "2026-10-30T15:16:10.183944+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."
}