383. Duty to prepare individual accounts

Past version: effective from 21/10/2015 - 20/10/2015
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(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".