{
  "url": "https://openlegislation.uk/limited-liability-partnerships-amendment-regulations-2005/schedule-1/paragraph-13",
  "json_url": "https://openlegislation.uk/limited-liability-partnerships-amendment-regulations-2005/schedule-1/paragraph-13.json",
  "legislation": "uksi/2005/1989",
  "legislation_title": "The Limited Liability Partnerships (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/limited-liability-partnerships-amendment-regulations-2005",
  "path": "schedule/1/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "For the entry relating to section 245 of the 1985 Act (voluntary revision of accounts) substitute—\n“\nProvision of Part 7\nModification\nSection 245 (voluntary revision of accounts)\nsubsection (1)\nFor subsection (1) substitute—\n“(1) If it appears to the members of a limited liability partnership that any annual accounts did not comply with the requirements of this Act, they may prepare revised accounts.”.\nsubsection (2)\n(a) Omit the words “, report or review” in both places where they occur, and\n(b) omit the words “laid before the company in general meeting or”.\nsubsection (3)\nOmit the words from “or a revised summary financial statement” to the end.\nsubsection (4)\n(a) In paragraph (a), omit the words “, statement, report or review”,\n(b) in paragraph (b), omit the words “or reporting accountant” and the words “, statement, report or review”, and\n(c) in paragraph (c)—\n(i) for “where the previous accounts, report or review” substitute “where the previous accounts”,\n(ii) omit sub-paragraph (ii), and\n(iii) omit the words from “, or where a summary financial statement” to the end.\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 245 was substituted by section 12 of the Companies Act 1989, and amended by regulation 4 of, and paragraph 2 in Part I of Schedule 1 to, S.I. 1994/1935, by regulation 10(9) of S.I. 2002/1986, by regulations 3 and 10 of, and paragraph 11 of Schedule 1 to, S.I. 2004/2947 and by regulation 14 of S.I. 2005/1011."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1989/schedule/1/paragraph/13",
    "retrieved_at": "2026-10-29T04:55:45.415464+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."
}