Regulation 6 Publication of accounts of qualifying partnerships at head office

United Kingdom

F1(1)

F2Subject to regulation 7, this regulation applies where none of the members of a qualifying partnership is a limited company.

F3(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

The members of the qualifying partnership—

F4(a)

must make the latest accounts available for inspection by any person, without charge and during business hours as follows—

(i)

where a qualifying partnership has a principal place of business in the United Kingdom, at that principal place of business;

(ii)

where the qualifying partnership has no principal place of business in the United Kingdom, but at least one of its members has a principal place of business or a head office in the United Kingdom, at a member’s principal place of business or head office in the United Kingdom nominated by the members of the qualifying partnership for the purposes of this regulation;

(iii)

where the qualifying partnership has no principal place of business in the United Kingdom and none of its members has a principal place of business or a head office in the United Kingdom, at an address in the United Kingdom nominated by the members of a qualifying partnership, and

(b)

if any document comprised in those accounts is in a language other than English, must annex to that document a translation of it into English, certified as an accurate translation—

(i)

if the translation was made in the United Kingdom, by—

(aa)

a notary public in any part of the United Kingdom;

(bb)

a solicitor (if the translation was made in Scotland), a solicitor of the Supreme Court of Judicature of England and Wales (if it was made in England or Wales), or a solicitor of the Supreme Court of Judicature of Northern Ireland (if it was made in Northern Ireland); or

(cc)

a person certified by a person mentioned above to be known to be competent to translate the document into English; or

(ii)

if the translation was made outside the United Kingdom, by—

(aa)

a notary public;

(bb)

a person authorised in the place where the translation was made to administer an oath;

(cc)

any of the British officials mentioned in section 6 of the Commissioners for Oaths Act 1889 M1;

(dd)

a person certified by a person mentioned above to be known to be competent to translate the document into English.

(4)

A member of the qualifying partnership must supply to any person upon request—

(a)

a copy of the accounts required by paragraph (3)(a) to be made available for inspection, and

(b)

a copy of any translation required by paragraph (3)(b) to be annexed to any document comprised in those accounts,

at a price not exceeding the administrative cost of making the copy.

Annotations

Textual amendments

F1: Reg. 6(1)(2) substituted (1.9.2013) by The Companies and Partnerships (Accounts and Audit) Regulations 2013 (S.I. 2013/2005), regs. 1(1), 4(5)(a) (with reg. 1(5)(6))
F2: Words in reg. 6(1) inserted (31.12.2020) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 9(a); 2020 c. 1, Sch. 5 para. 1(1)
F3: Reg. 6(2) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 9(b); 2020 c. 1, Sch. 5 para. 1(1)
F4: Reg. 6(3)(a) substituted (1.9.2013) by The Companies and Partnerships (Accounts and Audit) Regulations 2013 (S.I. 2013/2005), regs. 1(1), 4(5)(b) (with reg. 1(5)(6))

Marginal citations

M1: 1889 c.10.