(1) Subject to paragraphs (2) to (11), these Regulations apply to accounts for financial years beginning on or after 1st October 2008.

(2) Any question whether -

(a) for the purposes of section 382, 383, 384(3) or 467(3) of the Companies Act 2006, as applied to limited liability partnerships by regulations 5 and 26, a limited liability partnership or group qualified as small in a financial year beginning before 1st October 2008, or

(b) for the purposes of section 465 or 466 of that Act, as applied to limited liability partnerships by regulation 26, a limited liability partnership or group qualified as medium-sized in any such financial year,

is to be determined by reference to the corresponding provisions of the Companies Act 1985 [1985 c.6.] or the Companies (Northern Ireland) Order 1986 [S.I. 1986/1032 (N.I.6).] as applied to limited liability partnerships by the Limited Liability Partnerships Regulations 2001 [S.I. 2001/10990.] or the Limited Liability Partnerships Regulations (Northern Ireland) 2004 [S.R. (NI) 2004/307.].