The new regulations requiring large companies and LLPs to report on their payment practices, policies and performance came into force on 6 April.

See; http://www.legislation.gov.uk/uksi/2017/395/ pdfs/uksi_20170395_en.pdf; and

http://www.legislation.gov.uk/uksi/2017/425/pdfs/ uksi_20170425_en.pdf;

and the explanatory memoranda:

http://www.legislation.gov.uk/uksi/2017/395/pdfs/ uksiem_20170395_en.pdf and

http://www.legislation.gov.uk/uksi/2017/425/pdfs/ uksiem_20170425_en.pdf