1.—(1) These Regulations may be cited as the Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008.
(2) In these Regulations—
“the 2006 Act” means the Companies Act 2006(1);
“the Large and Medium-sized Companies Accounts Regulations” means the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008(2);
“LLP” means a limited liability partnership formed under the Limited Liability Partnerships Act 2000 or the Limited Liability Partnerships Act (N.I.) 2002(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).
2.—(1) These Regulations come into force on 1st October 2008.
(2) They apply in relation to financial years beginning on or after 1st October 2008.
(3) They apply to LLPs, with modifications, provisions of the Large and Medium-sized Companies Accounts Regulations.
(4) They do not apply to LLPs which are subject to the small LLPs regime under Part 15 of the 2006 Act.