Regulation 22 Failure to file accounts and reports
(1) Sections 451 to 453 apply to LLPs, modified so that they read as follow -
"451. Default in filing accounts and reports: offences
(1) If the requirements of section 441 (duty to file accounts and reports with the registrar) are not complied with in relation to an LLP's accounts and reports for a financial year before the end of the period for filing those accounts and reports, every person who immediately before the end of that period was a designated member of the LLP commits an offence.
(2) It is a defence for a person charged with such an offence to prove that he took all reasonable steps for securing that those requirements would be complied with before the end of that period.
(3) It is not a defence to prove that the documents in question were not in fact prepared as required by this Part.
(4) A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 5 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 5 on the standard scale.
452. Default in filing accounts and reports: court order
(1) If -
(a) the requirements of accounts and reports are not complied with in relation to an LLP's accounts and reports for a financial year before the end of the period for filing those accounts and reports, and