{
  "url": "https://openlegislation.uk/small-limited-liability-partnerships-accounts-regulations-2008/regulation-1",
  "json_url": "https://openlegislation.uk/small-limited-liability-partnerships-accounts-regulations-2008/regulation-1.json",
  "legislation": "uksi/2008/1912",
  "legislation_title": "The Small Limited Liability Partnerships (Accounts) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/small-limited-liability-partnerships-accounts-regulations-2008",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and interpretation",
  "text": "(1) These Regulations may be cited as the Small Limited Liability Partnerships (Accounts) Regulations 2008.\n(2) In these Regulations—\n“the 2006 Act” means the Companies Act 2006 ;\n“LLP” means a limited liability partnership registered under the Limited Liability Partnerships Act 2000;\n“the Small Companies Accounts Regulations” means the Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 .\n(3) Any reference in these Regulations to a numbered Part or section of the 2006 Act is a reference to that Part or section as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 1(2) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 28"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "2006 c.46."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "S.I. 2008/409."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "S.I. 2008/1911."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1912/regulation/1",
    "retrieved_at": "2026-10-29T03:27:09.955652+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."
}