Regulation 1 Citation and interpretation

These Regulations may be cited as the Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008.

In these Regulations—

• “the 2006 Act” means the Companies Act 2006 M1;

• “the Large and Medium-sized Companies Accounts Regulations” means the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 M2;

• F1“LLP” means a limited liability partnership registered under the Limited Liability Partnerships Act 2000.

Any reference in these Regulations to a numbered Part or section of the 2006 Act is a reference to that Part or section as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 M3.