The Companies (Late Filing Penalties) and Limited Liability Partnerships (Filing Periods and Late Filing Penalties) Regulations 2008 No. 497

Regulation 6

SCHEDULE

PART 1 Modification of section 443 of the Companies Act 2006 in its application to limited liability partnerships

In subsection (1), for the words “the period for filing a company’s reports and accounts” substitute “the period allowed for delivering the accounts and the auditor’s report”.

PART 2 Amendments to Schedule 1 to the Limited Liability Partnerships Regulations 2001

1.  At the end of the entry relating to section 242A, add in the first column “subsection (2A)” and in the second column “Omit subsection (2A)”(1).

2.  In the second column, opposite the entry relating to section 244(1), for “10 months” substitute “9 months”.

3.  In the second column, for the words opposite the entry relating to section 244(2) substitute, “In paragraph (a), for the words “10 months or 7 months, as the case may be” substitute “9 months”.”.

(1)

Subsection (2A) is inserted by regulation 3(2) of these Regulations.