OpenLegislation

Paragraph 8 Dormant LLPs acting as agents

Original text. Later amendments are not shown.

Where the members of an LLP take advantage of the exemption conferred by section 480 of the 2006 Act (dormant LLPs: exemption from audit), and the LLP has during the financial year in question acted as an agent for any person, the fact that it has so acted must be stated.