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The Partnerships (Accounts) Regulations 2008
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1.—(1) Accounts prepared under regulation 4 of these Regulations must comply with the requirements of Part 15 and Chapter 1 of Part 16 of the Companies Act 2006, and with the Small Companies Accounts Regulations or the Large and Medium-sized Companies Accounts Regulations (as the case may be) subject to—
(a)the provisions of section 1161(2) and (3) of that Act (how to construe “shares” and other expressions appropriate to companies),
(b)the omission of the provisions of the Small Companies Accounts Regulations mentioned in paragraph 2(1) below,
(c)the omission of the provisions of the Large and Medium-sized Companies Accounts Regulations mentioned in paragraph 2(2) below, and
(d)any necessary modifications to take account of the fact that partnerships are unincorporated.
(2) For the purposes of the provisions of Part 15 and Chapter 1 of Part 16 of the Companies Act 2006 and of the Small Companies Accounts Regulations and the Large and Medium-sized Companies Accounts Regulations as applied to the accounts and report so prepared, these Regulations are to be regarded as part of the requirements of that Act and those regulations.
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