{
  "url": "https://openlegislation.uk/small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-59",
  "json_url": "https://openlegislation.uk/small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-59.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": "schedule/1/paragraph/59",
  "kind": "paragraph",
  "number": "59",
  "heading": "Miscellaneous matters",
  "text": "(1) Where any amount relating to any preceding financial year is included in any item in the profit and loss account, the effect must be stated.\n(2) The amount and nature of any individual items of income or expenditure of exceptional size or incidence must be stated.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 para. 59(2) substituted for Sch. 1 para. 59(2)(3) (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), 41(l)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1912/schedule/1/paragraph/59",
    "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."
}