405. Duty to circulate copies of annual accounts and auditor's report
(1) Every LLP required to prepare annual accounts must send a copy of its annual accounts and auditor's report for each financial year to —
(a) every member of the LLP, and
(b) every holder of the LLP's debentures.
(2) Copies need not be sent to a person for whom the LLP does not have a current address.
(3) An LLP has a "current address" for a person if —
(a) an address has been notified to the LLP by the person as one at which documents may be sent to him, and
(b) the LLP has no reason to believe that documents sent to him at that address will not reach him.
(4) Where copies are sent out over a period of days, references in the Companies Regulations to the day on which copies are sent out shall be read as references to the last day of that period."