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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 17 May 2016 - onwards
Version 3 of 3

Regulation 11 Information to be given in notes to accounts

Sections 409, 410A and 411 apply to LLPs, modified so that they read as follows -

"409. Information about related undertakings

(1) The notes to the LLP's annual accounts must contain the information about related undertakings required by -

(a) regulations 4 and 7 of the Small Limited Liability Partnerships (Accounts) Regulations 2008 (information about related undertakings: non-IAS or IAS individual or group accounts) (S.I. 2008/1912), or

(b) regulation 5 of the Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008 (information about related undertakings: non-IAS or IAS individual or group accounts) (S.I. 2008/1913).

(2) That information need not be disclosed with respect to an undertaking that -

(a) is established under the law of a country outside the United Kingdom, or

(b) carries on business outside the United Kingdom,

if the following conditions are met.

(4) The conditions are -

(a) that in the opinion of the members of the LLP the disclosure would be seriously prejudicial to the business of -

(i) that undertaking,

(ii) the LLP,