(1) In the case of a parent undertaking that is a partnership to which this Part applies, the requirement in paragraphs (1) and (3) of Regulation 36 of the 1992 Group Accounts Regulations to have statements signed and certified by a director and the secretary shall be construed as a requirement to have such statements signed and certified by two of the partners authorised by the partners to do so.
(2) In the case of a parent undertaking that is a partnership to which this Part applies, the statements referred to in paragraph (1) shall be returned to the Registrar with the accounts for that particular financial year.