{
  "url": "https://openlegislation.uk/small-limited-liability-partnerships-accounts-regulations-2008/schedule-4/paragraph-20A",
  "json_url": "https://openlegislation.uk/small-limited-liability-partnerships-accounts-regulations-2008/schedule-4/paragraph-20A.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/20A",
  "kind": "paragraph",
  "number": "20A",
  "heading": "Deferred tax balances",
  "text": "Deferred tax balances must be recognised on consolidation where it is probable that a charge to tax will arise within the foreseeable future for one of the undertakings included in the consolidation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 paras. 20A, 20B 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(g)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1912/schedule/4/paragraph/20A",
    "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."
}