Regulation 11

Without prejudice to the generality of Regulation 3 (2) of the 1992 Group Accounts Regulations and save as otherwise provided in these Regulations, any reference in the 1986 Act or in the 1992 Group Accounts Regulations to directors shall, in the case of a partnership to which this Part applies, be construed as a reference to the partners of such partnerships and any duties, obligations or discretion imposed on or granted to such directors shall be deemed to be imposed on or granted to such partners.