# The Small Limited Liability Partnerships (Accounts) Regulations 2008, Paragraph 3: Fixed and current assets


“Fixed assets” means assets of an LLP which are intended for use on a continuing basis in the LLP’s activities, and “current assets” means assets not intended for such use.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110818344/schedule/5/paragraph/3 (the official version)
Page: https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-5/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.