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The Partnerships and Unlimited Companies (Accounts) Regulations 1993

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1.—(1) Accounts prepared under regulation 4 of these Regulations shall comply with the requirements of Part VII of the 1985 Act as to the content of accounts subject to the following, namely—

(a)the provisions of section 259(2) and (3) of that Act(1) (meaning of “undertaking” and related expressions),

(b)the omission of the provisions mentioned in paragraph 2(1) below, and

(c)any necessary modifications to take account of the fact that partnerships are unincorporated.

(2) For the purposes of the provisions of Part VII of the 1985 Act as applied to accounts so prepared, these Regulations shall be regarded as part of the requirements of that Act.


Section 259 was substituted by section 22 of the Companies Act 1989.

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