419. Filing obligations of LLPs entitled to small LLPs exemption: additional requirements
(1) Where an LLP prepares accounts which are deliverable to the Registrar under section 418 —
(a) the members may deliver to the Registrar a copy of a balance sheet drawn up as prescribed in rules made by the Board, and
(b) there may be omitted from the copy of the profit and loss account delivered to the Registrar such items as may be specified by the rules made under subsection (1)(a).
(2) Where the members of an LLP subject to the small LLPs regime deliver to the Registrar accounts, and in accordance with section 418 do not deliver to the Registrar a copy of the LLP's profit and loss account, the copy of the balance sheet delivered to the Registrar must contain in a prominent position a statement that the LLP's annual accounts have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.