Versions

 

383. Duty to prepare individual accounts

Past version: effective from 21/10/2015 - 20/10/2015
To view other versions open the versions tab on the right

(1) The members of every LLP must prepare accounts for the LLP for each of its financial years unless the LLP is exempt from that requirement under section 384 (individual accounts: exemption for dormant subsidiaries).
(2) Accounts prepared pursuant to this section are referred to as the LLP's "individual accounts".