6 Limited liability partnerships: filing periods and late filing penalties
1 Section 443 of the Companies Act 2006 (calculation of period allowed for filing accounts and reports) applies to limited liability partnerships with the modification in Part 1 of the Schedule to these Regulations.
2 Schedule 1 to the Limited Liability Partnership Regulations 2001 is amended as provided in Part 2 of the Schedule to these Regulations.
S.I. 2001/1090, to which there are amendments not relevant to these Regulations.
3 This regulation applies to accounts and auditors’ reports for financial years beginning on or after 6th April 2008.