{
  "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-4/paragraph-1",
  "json_url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-4/paragraph-1.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/4/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "General rules",
  "text": "(1) Subject to sub-paragraphs (1) and (2), group accounts must comply so far as practicable with the provisions of Schedule 1 to these Regulations (non-IAS individual accounts) as if the undertakings included in the consolidation (“the group”) were a single LLP.\n(2) For item A.III in each balance sheet format set out in that Schedule substitute—\n“\nA.\nIII.\nInvestments\n1.\nShares in group undertakings\n2.\nInterests in associated undertakings\n3.\nOther participating interests\n4.\nLoans to group undertakings and undertakings in which a participating interest is held\n5.\nOther investments other than loans\n6.\nOthers\n”.\n(3) In the profit and loss account formats replace the items headed “Income from participating interests”, that is—\n(a) in Format 1, item 8, and\n(b) in Format 2, item 10,\nby two items: “Income from interests in associated undertakings” and “Income from other participating interests”.",
  "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/4/paragraph/1",
    "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."
}