The Companies and Allied Matters Act, 2020 (“the Act”) introduced a myriad of changes to the Nigerian business environment and corporate sector. Among such changes is the creation of a novel business structure called Limited Liability Partnerships (“LLPs”) . This article will explore the legal framework for LLPs under Nigerian law including the: Definition of LLPs Capacity to be a partner in an LLP and minimum required number of partners Prerequisite for appointment of designated partners and their responsibilities Effects of incorporating LLPs Relationship between partners and the extent of their liability and Foreign LLPs