icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008 [SI 2008 No. 1913]Introductory TextPart 1 Introduction (regs. 1-2)Regulation 1 Citation and interpretationRegulation 2 Commencement and applicationPart 2 Form and content of accounts (regs. 3-6)Regulation 3 Non-IAS individual accountsRegulation 4 Medium-sized LLPs: exemptions for non-IAS individual accountsRegulation 5 Information about related undertakings (non-IAS or IAS individual or group accounts)Regulation 6 Non-IAS group accountsPart 3 Interpretation (reg. 7)Regulation 7 General interpretationPart 4 Review (reg. 8)Regulation 8 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 accountsSchedule 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. 42-70B)Schedule 1, Part 4 Special provision where LLP is a parent LLP or subsidiary undertaking (para. 71)Schedule 2 Information on related undertakings required whether preparing non-IAS or IAS accountsSchedule 2, Part 1 Provisions applying to all LLPs (paras. 1-7)Schedule 2, Part 2 LLP not required to prepare group accounts (paras. 8-12)Schedule 2, Part 3 LLP required to prepare group accounts (paras. 13-19)Schedule 3 Non-IAS group accounts (paras. 1-22A)Schedule 4 General interpretationSignatureExplanatory NoteExplanatory Memorandum
Page Overview
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: In force | Document consolidation status: Updated to reflect all known changes
Version date: 17 May 2016 - onwards
Version 3 of 3

Regulation 1 Citation and interpretation

(1) These Regulations may be cited as the Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008.

(2) In these Regulations -

"the 2006 Act" means the Companies Act 2006 [2006 c.46.];

"the Large and Medium-sized Companies Accounts Regulations" means the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 [S.I. 2008/410.];

"LLP" means a limited liability partnership registered under the Limited Liability Partnerships Act 2000 [2000 c.12.].

(3) Any reference in these Regulations to a numbered Part or section of the 2006 Act is a reference to that Part or section as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 [S.I. 2008/1911.].

PreviousNext