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The Small Limited Liability Partnerships (Accounts) Regulations 2008

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Other significant holdings of parent LLP or group

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27.—(1) The information required by paragraphs 28 and 29 must be given where at the end of the financial year the parent LLP has a significant holding in an undertaking which is not one of its subsidiary undertakings and does not fall within paragraph 25 (joint ventures) or paragraph 26 (associated undertakings).

(2) A holding is significant for this purpose if—

(a)it amounts to 20% or more of the nominal value of any class of shares in the undertaking, or

(b)the amount of the holding (as stated or included in the LLP’s individual accounts) exceeds 20% of the amount of its assets (as so stated).

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