OpenLegislation

Regulation 58 Amendments to Part 1 of Schedule 2 (provisions applying to all LLPs: information on related undertakings required whether preparing non-IAS or IAS accounts)I1

United Kingdom

In Part 1 of Schedule 2 (provisions applying to all LLPs: information on related undertakings required whether preparing non-IAS or IAS accounts)—

(a)

for paragraph 1(3)(a) (subsidiary undertakings) substitute—

“(a)

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

(b)

for paragraph 4(2)(a) (significant holdings in undertakings other than subsidiary undertakings) substitute—

“(a)

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

(c)

for paragraph 6(3)(a) (parent undertaking drawing up accounts for larger group) substitute—

“(a)

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

Annotations

Commencement

I1

Reg. 58 in force at 17.5.2016, see reg. 2(1)