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The Companies and Partnerships (Accounts and Audit) Regulations 2013
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- UK Statutory Instruments
- 2013 No. 2005
- Regulation 5
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Amendments to the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008
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5.—(1) The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008 are amended as follows.
(2) In Schedule 2 for sub-paragraph (6) of paragraph 8 and in Schedule 6 for sub-paragraph (6) of paragraph 34 substitute—
“(6) In sub-paragraph (1) “member”, in relation to a qualifying undertaking which is a qualifying partnership, has the same meaning as in the Partnerships (Accounts) Regulations 2008.
(7) In this paragraph—
“dealt with on a consolidated basis” and “qualifying partnership” have the same meanings as in the Partnerships (Accounts) Regulations 2008;
“qualifying undertaking” means—
(a)
a qualifying partnership, or
(b)
an unlimited company each of whose members is—
(i)
a limited company,
(ii)
another unlimited company each of whose members is a limited company,
(iii)
a Scottish partnership which is not a limited partnership, each of whose members is a limited company, or
(iv)
a Scottish partnership which is a limited partnership, each of whose general partners is a limited company.
(8) In sub-paragraph (7) the references to a limited company, another unlimited company, a Scottish partnership which is not a limited partnership or a Scottish partnership which is a limited partnership include a comparable undertaking incorporated in or formed under the law of a country or territory outside the United Kingdom.
(9) In sub-paragraph (7) “general partner” means—
(a)in relation to a Scottish partnership which is a limited partnership, a person who is a general partner within the meaning of the Limited Partnerships Act 1907, and
(b)in relation to an undertaking incorporated in or formed under the law of any country or territory outside the United Kingdom and which is comparable to a Scottish partnership which is a limited partnership, a person comparable to such a general partner.
(10) In sub-paragraphs (7), (8) and (9) “limited partnership” means a partnership registered under the Limited Partnerships Act 1907.”
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