416. Period allowed for filing accounts

(1) This section specifies the period allowed for the members of an LLP to comply with their obligation under section 415 (duty to file accounts and reports with the Registrar) to deliver accounts and reports for a financial year to the Registrar. This is referred to in the Companies Regulations as the "period for filing" those accounts and reports.
(2) The period is for an LLP, nine months after the end of the relevant accounting reference period.

This is subject to the following provisions of this section.
(3) If the relevant accounting reference period is the LLP's first and is a period of more than twelve months, the period is —
(a) nine months or six months, as the case may be, from the first anniversary of the incorporation of the LLP, or
(b) three months after the end of the accounting reference period, whichever last expires.
(4) If the relevant accounting reference period is treated as shortened by virtue of a notice given by the LLP under section 381 (alteration of accounting reference date), the period is —
(a) that applicable in accordance with the above provisions, or
(b) three months from the date of the notice under that section,
whichever last expires.
(5) If for any special reason the Board thinks fit it may, on an application made before the expiry of the period otherwise allowed, by notice in writing to an LLP extend that period by such further period as may be specified in the notice.
(6) In this section "the relevant accounting reference period" means the accounting reference period by reference to which the financial year for the accounts in question was determined.