# The Small Limited Liability Partnerships (Accounts) Regulations 2008, Paragraph 16: Acquisition and merger accounting


The information required by paragraph 13, 14 or 15 need not be disclosed with respect to an undertaking which—
(a) is established under the law of a country outside the United Kingdom, or
(b) carries on business outside the United Kingdom,
if in the opinion of the members of the parent LLP the disclosure would be seriously prejudicial to the business of that undertaking or to the business of the parent LLP or any of its subsidiary undertakings and the Secretary of State agrees that the information should not be disclosed.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110818344/schedule/4/paragraph/16 (the official version)
Page: https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-4/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.