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1.—(1) These Regulations may be cited as the Partnerships (Accounts) Regulations 2008.
(2) These Regulations come into force on 6th April 2008 and apply in relation to—
(a)qualifying partnerships’ financial years beginning on or after that date, and
(b)auditors appointed in respect of those financial years.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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