The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 No. 153

PART 3 Amendments

Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008

8.—(1) Regulation 15 is amended as follows.

(2) In the heading of regulation 15, for “accounts, auditor’s report and energy and carbon report” substitute “accounts and reports”.

(3) In the modified version of section 431 of the 2006 Act—

(a) in the heading, for “accounts, auditor’s report and energy and carbon report” substitute “accounts and reports”;

(b) in subsection (1), after paragraph (a), insert—

“(aa) the last strategic report (if any),”;

(c) in subsection (1)(b), after “accounts” insert “(including the statement (where applicable) on that strategic report)”.