{
  "url": "https://openlegislation.uk/limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016/regulation-58",
  "json_url": "https://openlegislation.uk/limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016/regulation-58.json",
  "legislation": "uksi/2016/575",
  "legislation_title": "The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016",
  "path": "regulation/58",
  "kind": "regulation",
  "number": "58",
  "heading": "Amendments to Part 1 of Schedule 2 (provisions applying to all LLPs: information on related undertakings required whether preparing non-IAS or IAS accounts)",
  "text": "In Part 1 of Schedule 2 (provisions applying to all LLPs: information on related undertakings required whether preparing non-IAS or IAS accounts)—\n(a) for paragraph 1(3)(a) (subsidiary undertakings) substitute—\n“(a) the address of the undertaking’s registered office (whether in or outside the United Kingdom),”;\n(b) for paragraph 4(2)(a) (significant holdings in undertakings other than subsidiary undertakings) substitute—\n“(a) the address of the undertaking’s registered office (whether in or outside the United Kingdom),”; and\n(c) for paragraph 6(3)(a) (parent undertaking drawing up accounts for larger group) substitute—\n“(a) the address of the undertaking’s registered office (whether in or outside the United Kingdom),”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 58 in force at 17.5.2016, see reg. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/575/regulation/58",
    "retrieved_at": "2026-10-28T23:23:33.413777+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."
}