SCHEDULES

SCHEDULE 11 E+W+S [F1 Modifications of Part VIII Where Company’s Accounts Prepared in Accordance with Special Provisions for Banking or Insurance Companies]

Textual Amendments

F1 Sch. 11 : heading substituted (subject to the transitional and savings provisions in S.I. 1990/355, arts. 6–9, Sch. 3 para. 1) by Companies Act 1989 (c. 40, SIF 27), ss. 23, 213(2), Sch. 10 para. 21(2)

[F2 Modifications where accounts prepared in accordance with special provisions for insurance companies] E+W+S

Textual Amendments

F2 Sch. 11 paras. 7-11 substituted (19.12.1993) for Sch. 11 paras. 7-13 by S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para.8

[F3 7 Section 264(2) shall apply as if for the words in parentheses there were substituted “(“liabilities””to include any provision for other risks and charges within paragraph 84(c) of Part I of Schedule 9A and any amount included under Liabilities items Ba (fund for future appropriations), C (technical provisions) and D (technical provisions for linked liabilities) in a balance sheet drawn up in accordance with the balance sheet format set out in section B of Part I of Schedule 9A).]

Textual Amendments

F3 Sch. 11 para. 7 substituted (2.2.1996) by S.I 1996/189, reg. 14(8), Sch. 6 para. 2

F4 8 Section 269 shall apply as if the reference to paragraph 20 of Schedule 4 in subsection (2)(b) were a reference to paragraph 35 of Part I of Schedule 9A.

Textual Amendments

F4 Sch. 11 paras. 7-11 substituted (19.12.1993) for Sch. 11 paras. 7-13 by S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para.8

[F5 9 [F6 In the case of Companies Act accounts,] sections 270(2) and 275 shall apply as if the reference to provisions of any of the kinds mentioned in paragraphs 88 and 89 of Schedule 4 were a reference to provisions of any of the kinds mentioned in paragraph 84 of Part I of Schedule 9A and to any amount included under Liabilities items Ba (fund for future appropriations), C (technical provisions) and D (technical provisions for linked liabilities) in a balance sheet drawn up in accordance with the balance sheet format set out in section B of Part I of Schedule 9A.]

Textual Amendments

F5 Sch. 11 para. 9 substituted (2.2.1996) by S.I 1996/189, reg. 14(8), Sch. 6 para. 3

F6 Words in Sch. 11 para. 9 inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 36(3)

F7 10 Sections 272 and 273 shall apply as if the references in section 272(3) to [F8 sections 226, 226A and 226B] and Schedule 4 were references to section 255 and Part I of Schedule 9A.

Textual Amendments

F7 Sch. 11 paras. 7-11 substituted (19.12.1993) for Sch. 11 paras. 7-13 by S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para.8

F8 Words in Sch. 11 para. 10 substituted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 36(4)

F9 11 Section 276 shall apply as if the references to paragraphs 12(a) and 34(3)(a) of Schedule 4 X1 were references to paragraphs 16(a) and 29(3)(a) of Part I of Schedule 9A.

Editorial Information

X1 The references to paragraphs 12(a) and 34(3)(a) were inserted by section 23 of, and paragraph 7 of Schedule 10 to, the Companies Act 1989.

Textual Amendments

F9 Sch. 11 paras. 7-11 substituted (19.12.1993) for Sch. 11 paras. 7-13 by S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para.8

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