(1) The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 [S.I. 2009/1804, to which there are amendments not relevant to these Regulations.] are amended as follows.

(2) In regulation 63, in the text of section 1078 as applied to LLPs under the heading "Accounts and returns" after paragraph 1 insert -

"1A. All documents delivered to the registrar under sections 394A(2)(e), 448A(2)(e) and 479A(2)(e) (qualifying subsidiaries: conditions for exemptions from the audit, preparation and filing of individual accounts).".

(3) In regulation 68 -

(a) in the text of section 1104(2) as applied to LLPs after paragraph (c) insert -

"(d) documents to be delivered to the registrar under sections 394A(2)(e), 448A(2)(e) and 479A(2)(e) of the Companies Act 2006 (qualifying subsidiaries: conditions for exemptions from the audit, preparation and filing of individual accounts).", and

(b) in the text of section 1105(2) as applied to LLPs after paragraph (c) insert -