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Version status: In force | Document consolidation status: No known changes
Version date: 6 April 2008 - onwards
Version 2 of 2

Regulation 13 Unlimited companies exemption from obligation to file accounts

In section 448(3) of the 2006 Act (unlimited companies exemption from obligation to file accounts: companies to which the exemption does not apply) -

(a) for paragraph (b) substitute -

"(b) each of the members of the company is -

(i) a limited company,

(ii) another unlimited company each of whose members is a limited company, or

(iii) a Scottish partnership each of whose members is a limited company.";

(b) after that paragraph insert -

"The references in paragraph (b) to a limited company, another unlimited company or a Scottish partnership include a comparable undertaking incorporated in or formed under the law of a country or territory outside the United Kingdom.".