The Partnerships (Accounts) Regulations 2008
| Jurisdiction | UK Non-devolved |
| Citation | SI 2008/569 |
| Year | 2008 |
(1) These Regulations may be cited as the Partnerships (Accounts) Regulations 2008.qualifying partnerships' financial years beginning on or after that date, andauditors appointed in respect of those financial years.(1) In these Regulations—(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .a limited company;an unlimited company each of whose members is a limited company;a Scottish partnership which is not a limited partnership, each of whose members is a limited company; ora Scottish partnership which is a limited partnership, each of whose general partners is a limited company.(2) Each reference in paragraph (1) to a limited company includes a reference to any comparable undertaking incorporated in a country or territory outside the United Kingdom.(3) The reference in paragraph (1) (b) to an unlimited company includes a reference to any comparable undertaking incorporated in a country or territory outside the United Kingdom.(4) The reference in paragraph (1) (c) to a Scottish partnership which is not a limited partnership includes a reference to any undertaking comparable to such a Scottish partnership incorporated in or formed under the law of a country or territory outside the United Kingdom.(5) The reference in paragraph (1) (d) to a Scottish partnership which is a limited partnership includes a reference to any undertaking comparable to such a Scottish partnership incorporated in or formed under the law of a country or territory outside the United Kingdom; and in relation to such an undertaking the reference in that paragraph to the general partners is to be construed as a reference to the members of the undertaking comparable to general partners.(6) The requirements of these Regulations apply without regard to any change in the members (or in the members of any member) of a qualifying partnership which does not result in it ceasing to be a qualifying partnership.(1) The references in regulations 4 to 15 to the members, or any member, of a qualifying partnership are to be construed as follows.its members (irrespective of their place of incorporation or the law under which they were formed) ;where any of its members is an unlimited company, the limited companies which are the members of that unlimited company;where any of its members is a Scottish partnership which is not a limited partnership, the limited companies which are the members of that Scottish partnership; andwhere any of its members is a Scottish partnership which is a limited partnership, the limited companies which are the general partners of that Scottish limited partnership.its general partners (irrespective of their place of incorporation or the law under which they were formed) ;where any of its general partners is an unlimited company, the limited companies which are the members of that unlimited company;where any of its general partners is a Scottish partnership which is not a limited partnership, the limited companies which are the members of that Scottish partnership; andwhere any of its general partners is a Scottish partnership which is a limited partnership, the limited companies which are the general partners of that Scottish limited partnership.(4) Each reference in paragraphs (2) and (3) to a limited company includes a reference to any comparable undertaking incorporated in a country or territory outside the United Kingdom.(5) The references in paragraphs (2) (b) and (3) (b) to an unlimited company include references to any comparable undertaking incorporated in a country or territory outside the United Kingdom.(6) The references in paragraphs (2) (c) and (3) (c) to a Scottish partnership which is not a limited partnership include references to any undertaking comparable to such a Scottish partnership incorporated in or formed under the law of a country or territory outside the United Kingdom.(7) The references in paragraphs (2) (d) and (3) (d) to a Scottish partnership which is a limited partnership include references to any undertaking comparable to such a Scottish partnership incorporated in or formed under the law of a country or territory outside the United Kingdom; and in relation to such an undertaking the references in those paragraphs to the general partners are to be construed as references to the members of the undertaking comparable to general partners.prepare the like annual accounts and F15reports, andcause to be prepared such
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