Regulation 44 Amendments to Part 2 of Schedule 4 (information about related undertakings where LLP preparing non-IAS or IAS group accounts)I1

United Kingdom

In Part 2 of Schedule 4 (information about related undertakings where LLP preparing non-IAS or IAS group accounts)—

(a)

for paragraph 22(3)(a) (subsidiary undertakings) substitute—

“(a)
the address of the undertaking’s registered office (whether in or outside the United Kingdom),”;

(b)

in paragraph 25 (joint ventures)—

(i)

for sub-paragraph (1)(b) substitute—

“(b)
the address of the undertaking’s registered office (whether in or outside the United Kingdom),”; and

(ii)

in sub-paragraph (1)(d), after “held by” insert “or on behalf of”;

(c)

for paragraph 26(3)(a) (associated undertakings) substitute—

“(a)
the address of the undertaking’s registered office (whether in or outside the United Kingdom),”;

(d)

for paragraph 28(2)(a) (information required about other significant holdings of parent LLP or group) substitute—

“(a)
the address of the undertaking’s registered office (whether in or outside the United Kingdom),”; and

(e)

for paragraph 31(2)(a) (information required where group has a significant holding in an undertaking which is not a subsidiary, and it is not a joint venture or an associated undertaking) substitute—

“(a)
the address of the undertaking’s registered office (whether in or outside the United Kingdom),”.

Annotations

Commencement

I1: Reg. 44 in force at 17.5.2016, see reg. 2(1)