# The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2024, Regulation 31: Amendment of the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations

Extent: N.I.

(1) The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 are amended in accordance with paragraphs (2) to (5).
(2) In regulation 5 (LLPs subject to the small LLPs regime), in modified section 384 of the Companies Act (LLPs excluded from the small LLPs regime)—
(a) in subsection (1)(b)(iii) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”;
(b) in subsection (2)(f) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”.
(3) In regulation 26 (medium-sized LLPs), in modified section 467 of the Companies Act (LLPs excluded from being treated as medium-sized)—
(a) in subsection (1)(b)(iii) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”;
(b) in subsection (2)(f) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”.
(4) In regulation 34 (exemption from audit: small LLPs), in modified section 478(b)(iii) of the Companies Act (LLPs excluded from small LLPs exemption) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”.
(5) In regulation 34A (exemption from audit: qualifying subsidiaries), in modified section 479B(a)(iii) of the Companies Act (LLPs excluded from the subsidiary LLPs audit exemption) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”.

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Source: https://www.legislation.gov.uk/nisr/2024/78/regulation/31 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-master-trusts-regulations-northern-ireland-2024/regulation-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.