Publication of accounts of qualifying partnerships at head office
6.—(1) Subject to paragraph (2) and regulation 7, this regulation applies where a qualifying partnership’s head office is in Northern Ireland and each of its members is—
(a)an undertaking comparable to a limited company which is incorporated in a country or territory outside the United Kingdom, or
(b)an undertaking comparable to an unlimited company or partnership—
(i)which is incorporated in or formed under the law of such a country or territory, and
(ii)each of whose members is such an undertaking as is mentioned in sub-paragraph (a).
(2) Paragraph (1) does not apply where any member of a qualifying partnership is—
(a)an undertaking comparable to a limited company which is incorporated in a member State other than the United Kingdom, or
(b)an undertaking comparable to an unlimited company or partnership—
(i)which is incorporated in or formed under the law of such a State, and
(ii)each of whose members is such an undertaking as is mentioned in sub-paragraph (a),
and (in either case) the latest accounts of the qualifying partnership have been or are to be appended to the accounts of any member of the partnership and published under the law of that State and in accordance with the provisions of the Fourth or Seventh Directive.
(3) The members of the qualifying partnership—
(a)shall make the latest accounts of the partnership available for inspection by any person, without charge and during business hours, at the head office of the partnership, and
(b)if any document comprised in those accounts is in a language other than English, shall annex to that document a translation of it into English, certified in accordance with regulation 5 of the Companies (Forms) (Amendment) Regulations (Northern Ireland) 1990(1) to be a correct translation.
(4) A member of the qualifying partnership shall supply to any person upon request—
(a)a copy of the accounts required by paragraph (3)(a) to be made available for inspection, and
(b)a copy of any translation required by paragraph 3(b) to be annexed to any document comprised in those accounts,
at a price not exceeding the administrative cost of making the copy.