29. 29. Supplementary provisions
Section 500 applies to LLPs, modified so that it reads as follows —
500. Minor definitions
In this Part —
"qualified", in relation to an auditor's report (or a statement contained in an auditor's report), means that the report or statement does not state the auditor's unqualified opinion that the accounts have been properly prepared in accordance with the Companies Regulations or, in the case of an undertaking not required to prepare accounts in accordance with the Companies Regulations, under any corresponding legislation under which it is required to prepare accounts,
"turnover", in relation to an LLP, means the amounts derived from the provision of goods and services falling within the LLP's ordinary activities, after deduction of —(a) trade discounts,(b) value added tax, and(c) any other taxes based on the amounts so derived."