Citation and interpretation
1.—(1) These Regulations may be cited as the Small Limited Liability Partnerships (Accounts) Regulations 2008.
(2) In these Regulations—
“the 2006 Act” means the Companies Act 2006(1);
“LLP” means a limited liability partnership formed under the Limited Liability Partnerships Act 2000 or the Limited Liability Partnerships Act (N.I.) 2002(2);
“the Small Companies Accounts Regulations” means the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008(3).
(3) Any reference in these Regulations to a numbered Part or section of the 2006 Act is a reference to that Part or section as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008(4).