The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008

[F1 14.   In section 102 (interpretation of Part 7)— U.K.

(a) after the definition of “equity share capital” insert—

““group accounts” means the accounts required by regulation 3 of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008 to be prepared in accordance with section 404 of the Companies Act 2006;”;

(b) omit the definitions of—

(i) “small society”;

(ii) “subsidiary”.]

Textual Amendments

F1 Sch. 1 substituted (with effect in accordance with reg. 2(4) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 2 para. 15 (with reg. 2(6)(7))