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415. Duty to file accounts and reports with the Registrar

Past version: effective from 21/10/2015 - 20/10/2015
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(1) The members of an LLP must deliver to the Registrar for each financial year the accounts and reports required by —

section 418 (filing obligations of LLPs subject to small LLPs regime),

section 419 (filing obligations of LLPs entitled to small LLPs exemption: additional requirements),

section 420 (filing obligations of medium-sized LLPs), and

section 421 (filing obligations of LLPs generally).
(2) This is subject to section 423 (dormant subsidiaries exempt from filing obligations).