{
  "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-59",
  "json_url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-59.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": "schedule/1/paragraph/59",
  "kind": "paragraph",
  "number": "59",
  "heading": "Miscellaneous matters",
  "text": "(1) Where any amount relating to any preceding financial year is included in any item in the profit and loss account, the effect must be stated.\n(2) Particulars must be given of any extraordinary income or charges arising in the financial year.\n(3) The effect must be stated of any transactions that are exceptional by virtue of size or incidence though they fall within the ordinary activities of the LLP.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110818344/schedule/1/paragraph/59",
    "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."
}