(1) In the following provisions of the Small Companies Accounts Regulations, for "Partnerships and Unlimited Companies (Accounts) Regulations 1993" substitute "Partnerships (Accounts) Regulations 2008" -

(a) paragraph 8(5) and (6) in Part 1 of Schedule 2, and

(b) paragraph 34(5) and (6) in Part 2 of Schedule 6.

(2) In paragraph 7(5) and (6) in Part 1 of Schedule 4 to the Large and Medium-sized Companies Accounts Regulations for "Partnerships and Unlimited Companies (Accounts) Regulations 1993" substitute "Partnerships (Accounts) Regulations 2008".