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The Companies Act 1985 (Bank Accounts) Regulations 1991

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3.  The index of defined expressions set out in section 262A of the 1985 Act(1) is amended:

(a)by the substitution, against the entries relating to the following expressions, of the following new references in place of those already existing:

(i)“banking group”: section 255A(4); and

(ii)“insurance group”: section 255A(5);

(b)by the substitution of the words “Schedule 9A” for the words “Schedule 9” where they occur in the index;

(c)by the insertion of the following entries into the index at their appropriate position:

“banking activities (in Schedule 9)paragraph 82 of Part I of that Schedule”
“banking transactions (in Schedule 9)paragraph 82 of Part I of that Schedule”
“financial fixed assets (in Schedule 9)paragraph 82 of Part I of that Schedule”
“listed security (in Schedule 9)paragraph 82 of Part I of that Schedule”
“repayable on demand (in Schedule 9)paragraph 82 of Part I of that Schedule”
“sale and repurchase transaction (in Schedule 9)paragraph 82 of Part I of that Schedule”
“sale and option to resell transaction (in Schedule 9)paragraph 82 of Part I of that Schedule”

(d)by the insertion of the following entries in substitution for the existing entries dealing with the same subject matter:

“historical cost accounting rules
– in Schedule 4Paragraph 29 of that Schedule
– in Schedule 9Paragraph 39 of Part I of of that Schedule”
“pension costs
– in Schedule 4Paragraph 94(2) and (3) of that Schedule
– in Schedule 9Paragraph 87(b) and (c) of I of of that Schedule”
“social security costs
– in Schedule 4Paragraph 94(1) and (3) of that Schedule
– in Schedule 9Paragraph 87(a) and (c) of I of of that Schedule”
  • and

    (e)

    by the:

    (i)

    insertion of the following words at the appropriate place in the entry relating to “land of freehold tenure and land of leasehold tenure” :

    – in Schedule 9paragraph 86 of Part I of that Schedule;
    (ii)

    insertion of the following words at the appropriate place in the entry relating to “lease, long lease and short lease”:

    – in Schedule 9paragraph 82 of Part I of that Schedule;
    (iii)

    insertion of the following words at the appropriate place in the entry relating to “provision”:

    – in Schedule 9paragraph 85 of Part I of that Schedule.
(1)

Section 262A was inserted into the 1985 Act by section 22 of the 1989 Act.

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