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The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) (Amendment) Regulations (Northern Ireland) 2006

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Amendment of regulation 3 of the principal regulations (preparation of accounts)

2.—(1) Regulation 3 of the principal regulations (preparation of accounts by qualifying bodies) is amended as follows.

(2) In paragraph (3)—

(a)in sub-paragraph (d)—

(i)at the beginning insert “where Companies Order group accounts are prepared,”, and

(ii)for “13(3) to (5)” substitute “13(3) and (5)”(1),

(b)in sub-paragraph (e), for “paragraphs 4, 5, 10, 12, 18, 19 and 29” substitute “paragraphs 4 and 12”(2),

(c)in sub-paragraph (f), for “paragraphs 2 to 6” substitute “paragraphs 2”(3),

(d)in sub-paragraph (g), for “paragraph 6” substitute “paragraphs 5A and 6”(4), and

(e)in sub-paragraph (h)—

(i)at the beginning insert “where Companies Order individual accounts are prepared,”, and

(ii)omit “70(3)(b),”(5).

(1)

Paragraph 13(4) of Schedule 4A to the 1986 Order was repealed by regulation 13(2) of, and paragraph 4(2) of Schedule 2 to, S.R. 1997 No. 314

(2)

Paragraphs 5, 10, 18, 19 and 29 of Schedule 5 to the Companies (Northern Ireland) Order 1986 were repealed by regulation 13(3) of, and paragraphs 4, 8, 10, 11 and 15 of Schedule 3 to, S.R. 1997 No. 314

(3)

Paragraph 2 of Schedule 6 to the 1986 Order was substituted for paragraphs 2 to 6 by regulation 3 of SR. 1997 No. 545

(4)

Paragraph 5A was inserted by regulation 13(1) of S.R. 2004 No. 496

(5)

Paragraph 70(3)(b) was repealed by regulation 13(7) of, and paragraph 12 of Schedule 5 to, S.R. 1997 No. 314

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