reg 13 Unlimited companies exemption from obligation to file accounts
In section 448(3) of the 2006 Act (unlimited companies exemption from obligation to file accounts: companies to which the exemption does not apply)— (a) for paragraph (b) substitute— (b) each of the members of the company is— (i) a limited company, (ii) another unlimited company each of whose members is a limited company, or (iii) a Scottish partnership each of whose members is a limited company. (b) after that paragraph insert— The references in paragraph (b) to a limited company, another unlimited company or a Scottish partnership include a comparable undertaking incorporated in or formed under the law of a country or territory outside the United Kingdom.