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3.—(1) Subject to paragraphs (2) to (4), Schedule 1 (which contains amendments to the 2009 Regulations) has effect.
(2) The substitution made by paragraph 5 of Schedule 1 does not have effect in relation to annual returns required by section 854 of the Act to be made up to a return date before 30th June 2016.
(3) In relation to an LLP that was incorporated on 30th June 2015, section 853A(5)(a)(1) of the Act has effect as if it read—
“(a)the period of 12 months beginning with the day after the LLP’s incorporation;”
(4) Any reference in section 853A of the Act, as applied to LLPs with modifications by paragraph 5 of Schedule 1, to a review period is to be read as including the period of 12 months beginning with the day after the LLP’s last return date.
Section 853A was substituted by the Small Business, Enterprise and Employment Act 2015 (c.26), section 92.
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