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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
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 October 2008 - onwards
Version 2 of 2

Regulation 2 Commencement and application

(1) These Regulations come into force on 1st October 2008.

(2) They apply in relation to financial years beginning on or after 1st October 2008.

(3) They apply to LLPs which are subject to the small LLPs regime under Part 15 of the 2006 Act (see section 381 of that Act [Section 381 is amended by regulation 6(1) of S.I. 2008/393.]) provisions of the Small Companies Accounts Regulations, with modifications.

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