icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
Small Limited Liability Partnerships (Accounts) Regulations 2008 [SI 2008 No. 1912]Introductory textPart 1 Intoduction (regs. 1-2)Regulation 1 Citation and interpretationRegulation 2 Commencement and applicationPart 2 Form and content of individual accounts (regs. 3-5A)Regulation 3 Non-IAS individual accountsRegulation 4 Information about related undertakings (non-IAS or IAS individual accounts)Regulation 5 Accounts for delivery to registrar of companies (non-IAS individual accounts)Regulation 5A Non-IAS individual accounts: micro-entities - notes to the accountsPart 3 Form and content of group accounts (regs. 6-7)Regulation 6 Non-IAS group accountsRegulation 7 Information about related undertakings (Non-IAS or IAS group accounts)Part 4 Interpretation (reg. 8)Regulation 8 General interpretationPart 5 Review (reg. 9)Regulation 9 ReviewSchedule 1 Non-IAS individual accountsSchedule 1, Part 1 General rules and formatsSchedule 1, Part 1, Section A General rules (paras. 1-9A)Schedule 1, Part 1, Section B The required formats for the accounts of LLPs other than microentitiesSchedule 1, Part 1, Section C The required formats for the accounts of micro-entitiesSchedule 1, Part 2 Accounting principles and rulesSchedule 1, Part 2, Section A Accounting principles (paras. 10-15A)Schedule 1, Part 2, Section B Historical cost accounting rules (paras. 16-29A)Schedule 1, Part 2, Section C Alternative accounting rules (paras. 30-35)Schedule 1, Part 2, Section D Fair value accounting (paras. 36-41)Schedule 1, Part 3 Notes to the accounts (paras. 42-64)Schedule 2 Information about related undertakings where LLP not preparing group accounts (non-IAS or IAS individual accounts)Schedule 3 Non-IAS abbreviated accounts for delivery to registrar of companiesSchedule 3, Part 1 The required balance sheet formats (para. 1)Schedule 3, Part 2 Notes to the accounts (paras. 2-8)Schedule 4 Group accountsSchedule 4, Part 1 Form and content of non-IAS group accounts (paras. 1-20B)Schedule 4, Part 2 Information about related undertakings where LLP preparing group accounts (non-IAS or IAS group accounts) (paras. 21-35)Schedule 5 General interpretationSignatureExplanatory NoteExplanatory MemorandumImpact Assessment
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 26th December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 17 July 2008 - onwards

Introductory text

SI 2008/1912

Made                                17th July 2008

Coming into force         1st October 2008

The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 15 and 17 of the Limited Liability Partnerships Act 2000 [2000 c 12.].

In accordance with section 17(4) and (5)(b) of the Limited Liability Partnerships Act 2000, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.

PreviousNext