NOTES TO PART 4 – LLPs – ACCOUNTS, ANNUAL RETURNS AND CHARGES

1. Companies Act 2006 section 386 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 6 

2. Companies Act 2006 section 387 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 6 

3. Companies Act 2006 section 388 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 6 

4. Companies Act 2006 section 389 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 6 

5. Companies Act 2006 section 391 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 7 

6. Companies Act 2006 section 392 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 7 

7. Companies Act 2006 section 391 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 7 

8. Companies Act 2006 section 390 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 7 

9. Companies Act 2006 sections 395 to 408 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulations 9 and 10 

10. Small Limited Liability Partnership (Accounts) Regulations 2008 

11. Large and Medium-Sized Limited Liability Partnership (Accounts) Regulations 2008 

12. Companies Act 2006 section 396 (2) modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 9 

13. Companies Act 2006 section 414 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 12 

14. Companies Act 2006 section 503 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 41 

15. Companies Act 2006 section 495 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 39 

16. Companies Act 2006 section 498 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 40 

17. Companies Act 2006 section 382 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 5 

18. Companies Act 2006 section 384 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 5 

19. Small Limited Liability Partnership (Accounts) Regulations 2008 regulation 5 

20. Companies Act 2006 section 450 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 21 

21. Companies Act 2006 section 478 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 34 

22. Companies Act 2006 section 477 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 33 

23. Companies Act 2006 section 475 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 33 

24. Small Limited Liability Partnership (Accounts) Regulations 2008 regulation 5 and schedule 3 paragraph 1 (2) 

25. Companies Act 2006 section 465 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 26 

26. Companies Act 2006 section 467 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 26 

27. Large and Medium-sized Limited Liability Partnership (Accounts) Regulations 2008 regulation 4 and schedule 1 

28. Companies Act 2006 section 450 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 21 

29. Companies Act 2006 section 449 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 20 

30. Companies Act 2006 section 423 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 13 

31. Companies Act 2006 section 441 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 22 

32. Companies Act 2006 section 425 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 14 and Companies Act 2006 section 450 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 21 

33. Companies Act 2006 section 443 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 13 

34. Companies Act 2006 section 442 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 17 

35. Companies Act 2006 section 442 (4) modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 17 

36. Companies Act 2006 section 442 (2) modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 17 

37. Companies Act 2006 section 442 (4) modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 17 

38. Companies Act 2006 section 442 (5) modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 17 

39. Companies Act 2006 section 443 modified by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008 regulation 22 

40. Companies Act 2006 section 854 modified by the Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 regulation 30 

41. Companies Act 2006 section 854 modified by the Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 regulation 30 

42. Companies Act 2006 section 858 modified by the Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 regulation 31 

43. Income Tax (Trading and Other Income) Act 2005 section 863 

44. Finance Act 2001 section 76 and schedule 25 

45. Taxation of Chargeable Gains Act 1992 section 59A 

46. Limited Liability Partnerships Act 2000 section 12 

47. Companies Act 2006 section 743 modified by the Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 regulation 21 

48. Companies Act 2006 section 860 modified by the Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 regulation 32 

49. Companies Act 2006 section 870 modified by the Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 regulation 36 

50. Companies Act 2006 section 860 modified by the Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 regulation 32 

51. Companies Act 2006 section 874 modified by the Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 regulation 37