450. LLPs excluded from small LLPs exemption
An LLP is not entitled to the exemption conferred by section 449 (small LLPs) if it was at any time within the financial year in question —
(a) a public interest entity, or
(b) a financial institution.
An LLP is not entitled to the exemption conferred by section 449 (small LLPs) if it was at any time within the financial year in question —