# The Partnerships (Accounts) Regulations 2008, Regulation 6: Publication of accounts of qualifying partnerships at head office

Extent: E+W+S+N.I.

(1) Subject to regulation 7, this regulation applies where none of the members of a qualifying partnership is a limited company.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) The members of the qualifying partnership—
(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 ;
(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.

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Source: https://www.legislation.gov.uk/uksi/2008/569/regulation/6 (the official version)
Page: https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.