The Companies Act 1985 (Miscellaneous Accounting Amendments) Regulations 1996 No. 189

SCHEDULES

SCHEDULE 6 MODIFICATIONS OF PART VIII OF THE 1985 ACT WHERE COMPANY'S ACCOUNTS PREPARED IN ACCORDANCE WITH SPECIAL PROVISIONS FOR INSURANCE COMPANIES

2.  For paragraph 7 (modification of section 264(2)) substitute —

“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).”