Regulation 20 Notes to the accountsI1

United Kingdom

(1)

Regulation 30 (notes to the accounts) is amended as follows.

(2)

In section 472 (notes to the accounts)—

(a)

omit subsection (1); and

(b)

before subsection (2) insert—

“(1A)
In the case of an LLP which qualifies as a micro-entity in relation to a financial year (see sections 384A and 384B), the notes to the accounts for that year required by regulation 5A^f1 of, and paragraph 55 of Part 3 of Schedule 1^f2 to, the Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912) must be included at the foot of the balance sheet.”.

Annotations

Commencement

I1: Reg. 20 in force at 17.5.2016, see reg. 2(1)

Footnotes

f1: Regulation 5A is inserted by regulation 32 of these Regulations.
f2: Paragraph 55 of Part 3 of Schedule 1 is substituted by regulation 41 of these Regulations.