PART 3 Adjustment of non-comparable amounts

10 Adjustment of prior year items in balance sheet and profit and loss account of insurance companies
In paragraph 3(2) of Schedule 9A to the 1985 Act (requirement to adjust non-comparable corresponding amounts in balance sheet and profit and loss account of insurance companies)—
(a) for “shall be adjusted” substitute “may be adjusted”, and
(b) for “particulars of the adjustment and the reasons for it” substitute “particulars of the non-comparability and of any adjustment”.
Reg. 10 in force at 1.10.2005, see reg. 1(3)
Parts 1 and 2 of Schedule 9 to the Companies Act 1985 were formed into a new Schedule 9A by regulation 5(1) of S.I.1991/2705. A new Schedule 9A was substituted by regulation 4 of, and Schedule 1 to, S.I.1993/3246.