
1 

(1) These Regulations may be cited as the Limited Liability Partnerships (Filing Periods and Late Filing Penalties) Regulations (Northern Ireland) 2008 and come into operation on 6th April 2008.
(2) In these Regulations—
 “the 2004 Regulations” means the Limited Liability Partnerships Regulations (Northern Ireland) 2004.
2 

(1) Schedule 1 to the 2004 Regulations is amended as provided in the Schedule.
(2) This regulation applies to accounts and auditors’ reports for financial years beginning on or after 6th April 2008.
Sealed with the Official Seal of the Department of Enterprise, Trade and Investment on 19th March 2008
Noel H Lavery
A senior officer of the Department of Enterprise, Trade and Investment

SCHEDULE
Regulation 2
1 
Schedule 1 to the 2004 Regulations is amended as follows.
2 
In the first column, at the end of the entry relating to Article 250A (civil penalty for failure to deliver accounts), insert “paragraph (2A)” and in the second column insert “Omit paragraph (2A)”.
3 
In the second column, opposite the entry relating to Article 252(1) (period allowed for delivering accounts and reports), for “10 months” substitute “9 months”.
4 
In the second column, for the words “In sub-paragraph (a)” to “as the case may be” opposite the entry relating to Article 252(2) substitute “In sub-paragraph (a), for the words “10 months or 7 months, as the case may be” substitute “9 months”.”.