{
  "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-6",
  "json_url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-6.json",
  "legislation": "uksi/2008/569",
  "legislation_title": "The Partnerships (Accounts) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/partnerships-accounts-regulations-2008",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Publication of accounts of qualifying partnerships at head office",
  "text": "(1) Subject to regulation 7, this regulation applies where none of the members of a qualifying partnership is a limited company.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) The members of the qualifying partnership—\n(a) must make the latest accounts available for inspection by any person, without charge and during business hours as follows—\n(i) where a qualifying partnership has a principal place of business in the United Kingdom, at that principal place of business;\n(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;\n(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\n(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—\n(i) if the translation was made in the United Kingdom, by—\n(aa) a notary public in any part of the United Kingdom;\n(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\n(cc) a person certified by a person mentioned above to be known to be competent to translate the document into English; or\n(ii) if the translation was made outside the United Kingdom, by—\n(aa) a notary public;\n(bb) a person authorised in the place where the translation was made to administer an oath;\n(cc) any of the British officials mentioned in section 6 of the Commissioners for Oaths Act 1889 ;\n(dd) a person certified by a person mentioned above to be known to be competent to translate the document into English.\n(4) A member of the qualifying partnership must supply to any person upon request—\n(a) a copy of the accounts required by paragraph (3)(a) to be made available for inspection, and\n(b) a copy of any translation required by paragraph (3)(b) to be annexed to any document comprised in those accounts,\nat a price not exceeding the administrative cost of making the copy.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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))"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1889 c.10."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/569/regulation/6",
    "retrieved_at": "2026-10-29T03:35:14.076105+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."
}