(1) Subject to Regulation 13, in the case of a partnership to which this Part applies the partners shall, under cover of the prescribed form, forward to the register of companies, within six months from the end of the financial year of the partnership, a copy of the balance sheet and profit and loss account for that financial year drawn up in accordance with Regulation 12 and each such copy shall be certified, by two of the partners authorised by the partners to do so, to be a true copy of such balance sheet or profit and loss account, as the case may be.
(2) Where a partnership to which this Part applies is a parent undertaking whose partners are required to prepare group accounts in accordance with the 1992 Group Accounts Regulations, the partners shall forward a copy of the group accounts to the registrar at the same time as the documentation referred to in paragraph (1) and each such copy shall be certified, by two of the partners authorised by the partners to do so, to be a t