{
  "url": "https://openlegislation.uk/small-limited-liability-partnerships-accounts-regulations-2008/regulation-5A",
  "json_url": "https://openlegislation.uk/small-limited-liability-partnerships-accounts-regulations-2008/regulation-5A.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/5A",
  "kind": "regulation",
  "number": "5A",
  "heading": "Non-IAS individual accounts: micro-entities – notes to the accounts",
  "text": "Regulation 5A of the Small Companies Accounts Regulations applies to LLPs, modified so that it reads as follows—\n“Non-IAS individual accounts: micro-entities – notes to the accounts\n5A. Nothing in Schedule 1 to these Regulations requires the non-IAS individual accounts of an LLP for a financial year in which the LLP qualifies as a micro-entity (see sections 384A and 384B of the 2006 Act) to contain any information by way of notes to the accounts, except that the LLP is required to disclose by way of notes to the accounts the information required by paragraph 55 in Part 3 of Schedule 1.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 5A inserted (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), 32"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1912/regulation/5A",
    "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."
}