{
  "url": "https://openlegislation.uk/limited-liability-partnerships-amendment-regulations-northern-ireland-2006/note",
  "json_url": "https://openlegislation.uk/limited-liability-partnerships-amendment-regulations-northern-ireland-2006/note.json",
  "legislation": "nisr/2006/377",
  "legislation_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006",
  "legislation_url": "https://openlegislation.uk/limited-liability-partnerships-amendment-regulations-northern-ireland-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThese Regulations amend Schedules 1 and 3 to the Limited Liability Partnerships Regulations (Northern Ireland) 2004 (S.R. 2004 No. 307) (“the principal regulations”). The principal regulations apply certain provisions of the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I.6)) (“the 1986 Order”) and the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)) (“the 1989 Order”) to limited liability partnerships (“LLPs”).\nRegulation 3 of the principal regulations applies Part VIII of the 1986 Order (accounts and audit) to LLPs, with the modifications set out in Schedule 1 to the principal regulations. Part VIII has been amended in particular by the Directors’ Remuneration Report Regulations (Northern Ireland) 2005 (S.R. 2005 No. 56), by the Companies (1986 Order) (International Accounting Standards and Other Accounting Amendments) Regulations (Northern Ireland) 2004 (S.R. 2004 No. 496) and by the Companies (1986 Order) (Operating and Financial Review and Directors’ Report etc.) Regulations (Northern Ireland) 2005 (S.R. 2005 No. 61). Regulation 2 of, and Schedule 1 to, the Regulations contain further modifications to the provisions of Part VIII of the 1986 Order consequential upon those amendments.\nRegulation 5 of the principal regulations applies provision of the 1989 Order to LLPs, with the modifications set out in Schedule 3 to the principal regulations. The 1989 Order has been amended by the Insolvency (Northern Ireland) Order 2002 (S.I. 2002/3152 (N.I. 6)), by the Insolvency (Northern Ireland) Order 1989 (Amendment) Regulations (Northern Ireland) 2002 (S.R. 2002 No. 223), by the Insolvency (Northern Ireland) Order 1989 (Amendment No. 2) Regulations (Northern Ireland) 2002 (S.R. 2002 No.334) and by the Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455 (N.I. 10)). As a consequence of these amendments to the 1989 Order regulations 3 of, and Schedule 2 to, the Regulations amend the modifications to the 1989 Order as set out in Schedule 3 to the principal regulations.\nRegulation 4 makes transitional provision for cases where a petition for an administration order has been presented before the commencement of these Regulations. In such a case the amendments made by these Regulations shall not apply.\nA full regulatory impact assessment of the effect that S.R. 2004 No. 496, and associated instruments such as these Regulations, will have on the costs of business is available from the Department of Enterprise, Trade and Investment, 1st Floor Waterfront Plaza, 8 Laganbank Road, Belfast BT1 3BS (they are also available electronically at www. dti.gov.uk/cld).\nA full regulatory impact assessment has not been produced for the amendments made by regulations 3 of, and Schedule 2 to, this instrument as they have no impact on the costs to business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2006/377/note",
    "retrieved_at": "2026-10-29T01:45:10.638247+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."
}