Limited liability partnerships: filing periods and late filing penalties6

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 20017 is amended as provided in Part 2 of the Schedule to these Regulations.

3

This regulation applies to accounts and auditors’ reports for financial years beginning on or after 6th April 2008.