(This note is not part of the Regulations)

The Limited Liability Partnerships Act 2000 (c. 12), which as from 1st October 2009 extends to the United Kingdom, provides for the creation of limited liability partnerships ("LLPs") and for the making of regulations concerning them.

These Regulations replace provisions of the Limited Liability Partnerships Regulations 2001 (S.I. 2001/1090) and the Limited Liability Partnerships Regulations (Northern Ireland) 2004 (S.R. (NI) 2004 No 307) which apply to LLPs provisions of the Companies Act 1985 and the Companies (Northern Ireland) Order 1986 (with modifications). They apply instead provisions of the Companies Act 2006 (c. 46) ("the 2006 Act") to LLPs (with modifications).

Separate regulations (the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (S.I. 2008/1911), the Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912) and the Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1913)) have applied to LLPs provisions on accounts and audit contained in the 2006 Act and regulations made under that Act.

Part 1 of the Regulations contains general introductory provisions on citation, commencement and interpretation. The Regulations come into force on 1st October 2009, save for certain regulationmaking powers which will come into force on the day after the Regulations are made (regulation 2).