{
  "url": "https://openlegislation.uk/small-limited-liability-partnerships-accounts-regulations-2008/schedule-4/paragraph-16A",
  "json_url": "https://openlegislation.uk/small-limited-liability-partnerships-accounts-regulations-2008/schedule-4/paragraph-16A.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/4/paragraph/16A",
  "kind": "paragraph",
  "number": "16A",
  "heading": null,
  "text": "Where an acquisition has taken place in the financial year and the merger method of accounting has been adopted, the notes to the accounts must also disclose the names and the addresses of the registered offices of the undertakings concerned (whether in or outside the United Kingdom).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 para. 16A 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), 43(d)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1912/schedule/4/paragraph/16A",
    "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."
}