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Limited Liability Partnerships

APPLICATION OF THE COMPANIES ACT 2006 TO LIMITED LIABILITY PARTNERSHIPS

The Government consulted in November 2007 on the application of the Companies Act 2006 (2006 Act) to Limited Liability Partnerships (LLPs). The consultation closed on 6th February 2008 and in May 2008 the Government published for comment draft regulations applying the accounts and audit provisions of the 2006 Act to LLPs. The Government Response to the November 2007 consultation was also published.

The regulations applying the accounts and audit provisions of the 2006 Act were made in July this year and came into effect for LLPs in Great Britain and Northern Ireland on 1st October 2008, for financial years beginning on or after that date.

The draft regulations applying the remaining provisions of the 2006 Act, as appropriate, to LLPs in Great Britain and Northern Ireland are published below for comment. Published with the draft regulations is a draft impact assessment and an explanatory policy note. The draft regulations are due to come into effect on 1 October 2009

Comments on the draft regulations should be made to:

Consultationllpregulations2008@berr.gsi.gov.uk

The closing date for comments is 28 January 2009

Draft Statutory Instrument - published for comment
The Draft Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009	Draft Statutory Instrument: The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (879KB) Application of the remaining (non-accounts and audit) provisions of the Companies Act 2006 to limited liability partnerships (2432KB) Impact assessment on the application of the remaining (non-accounts and audit) provisions of the Companies Act 2006 to limited liability partnerships (LLPs) (190KB)
Statutory Instruments - Made	Related Documents
SI2008/1911 The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008	Regulations Explanatory Memorandum
SI2008/1912 The Small Limited Liability Partnerships (Accounts) Regulations 2008	Regulations Explanatory Memorandum
SI2008/1913 The Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008	Regulations Explanatory Memorandum
Consultation
Government response to the consultation on the proposed application of the Companies Act 2006 to limited liability partnerships	Government response to the consultation on the proposed application of the Companies Act 2006 to limited liability partnerships (95KB)
Proposals for the application of the Companies Act 2006 to limited liability partnerships (LLPs): a consultation document	Proposals for the application of the Companies Act 2006 to limited liability partnerships (LLPs): a consultation document (310KB)