368. LLPs subject to the small LLPs regime
Past version: effective from 21/10/2015 - 20/10/2015
To view other versions open the versions tab on the right
The small LLP regime applies to an LLP for a financial year in relation to which the LLP —
(a) qualifies as small (see sections 369 (general) and 370 (parent LLPs)), and
(b) is not excluded from the regime (see section 371 (LLPs excluded from the small LLPs regime)).