Chwilio Deddfwriaeth

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The Small Limited Liability Partnerships (Accounts) Regulations 2008

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Financial information about subsidiary undertakings

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3.—(1) There must be disclosed with respect to each subsidiary undertaking—

(a)the aggregate amount of its capital and reserves as at the end of its relevant financial year, and

(b)its profit or loss for that year.

(2) That information need not be given if the LLP would (if it were not subject to the small LLP regime) be exempt by virtue of section 400 or 401 of the 2006 Act (parent LLP included in accounts of larger group) from the requirement to prepare group accounts.

(3) That information need not be given if the LLP’s investment in the subsidiary undertaking is included in the LLP’s accounts by way of the equity method of valuation.

(4) That information need not be given if—

(a)the subsidiary undertaking is not required by any provision of the 2006 Act to deliver a copy of its balance sheet for its relevant financial year and does not otherwise publish that balance sheet in the United Kingdom or elsewhere, and

(b)the LLP’s holding is less than 50% of the nominal value of the shares in the undertaking.

(5) Information otherwise required by this paragraph need not be given if it is not material.

(6) For the purposes of this paragraph the “relevant financial year” of a subsidiary undertaking is—

(a)if its financial year ends with that of the LLP, that year, and

(b)if not, its financial year ending last before the end of the LLP’s financial year.

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Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:

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