The Reporting on Payment Practices and Performance Regulations 2017 and the Limited Liability Partnerships (Reporting on Payment Practices and Performance) Regulations 2017 have now been published. We reported in our February newsletter on the revised drafts of the regulations and the new regime which came into force on 6 April requiring large companies (both public, private and listed) to publish information about their payment of suppliers, including average time taken to pay them, on a government website in relation to financial years beginning on, or after, 6 April 2017. The final regulations are in the substantially the same form as the February versions.