In Part 1 of Schedule 4 (form and content of non-IAS group accounts) -

(a) in paragraph 1 (general rules) -

(i) in sub-paragraph (1), for "sub-paragraphs (1) and (2)" substitute "the following provisions of this Schedule";

(ii) after sub-paragraph (1) insert -

"(1A) Paragraph 1A of Schedule 1 to these Regulations does not apply to group accounts.

";

(iii) in sub-paragraph (2), after "out in" insert "Section B of Part 1 of"; and

(iv) in sub-paragraph (3), after "account formats" insert "in Section B of Part 1 of that Schedule";

(b) after paragraph 2(1) (concerning the consolidated balance sheet and profit and loss account) insert -

"(1A) Group accounts must be drawn up as at the same date as the accounts of the parent LLP.";

(c) after paragraph 9(5) (concerning the acquisition method of accounting) insert -