Regulation 15

Where, in the case of a partnership to which this Part applies, the partners decide to give the information specified in subsection (1) of section 16 of the 1986 Act, as amended by Regulation 44 of the 1992 Group Accounts Regulations, by way of a separate statement in accordance with subsection (3) of that section, the said statement shall be signed on behalf of the partners by two of the partners and a copy of that statement, certified by two of the partners to be a true copy of such a statement shall be returned to the registrar with the accounts for that particular financial year.