Statutory Instruments

2012 No. 2301

Companies

Limited Liability Partnerships

The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012

Made

6th September 2012

Laid before Parliament

7th September 2012

Coming into force

1st October 2012

The Secretary of State is designated(1) for the purposes of section 2(2) of the European Communities Act 1972(2) in relation to the creation, operation, regulation or dissolution of companies and other forms of business organisation, and in relation to auditors and the audit of accounts.

In exercise of the powers conferred by that section and sections 468, 473, 484, 1043, 1104(2)(a), 1105(2)(d), 1108(2)(b) and 1292(1)(c) of the Companies Act 2006(3) and sections 15 and 17 of the Limited Liability Partnerships Act 2000(4), the Secretary of State makes the following Regulations.

(1)

S.I. 2007/193 and S.I. 2007/1679.

(2)

1972 c.68. Section 2(2) was amended by the Legislative and Regulatory Reform Act 2006 (c.51), section 27(1)(a), and the European Union (Amendment) Act 2008 (c.7), Part 1 of the Schedule.

(3)

2006 c.46.

(4)

2000 c.12; section 17(5)(b) was substituted by S.I. 2009/1804, Schedule 3, para. 7(1) and (3).