Paragraph 15A F1
The opening balance sheet for each financial year must correspond to the closing balance sheet for the preceding financial year.
Annotations
Textual amendments
- F1
Sch. 1 Pt. 2 s. A para. 15A inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 52(c)