Section 161A [Section 161A was inserted by the Small Business, Enterprise and Employment Act 2015 (c.26), paragraph 6 of Schedule 5.] applies to LLPs, modified so that it reads as follows -

"161A Alternative method of record-keeping

Sections 162 [Section 162 was amended by S.I. 2015/664 and is applied to LLPs by S.I. 2009/1804, regulation 18.] to 165 [Section 165 was amended by S.I. 2015/664 and is applied to LLPs by S.I. 2009/1804, regulation 18.] must be read with Chapter 1A (which allows for an alternative method of record-keeping in the case of LLPs)."