SCHEDULES

SCHEDULE 12U.K. Leasing arrangements: finance leases and loans

Part IIIU.K. Insurance companies

Accounting purposesU.K.

18In the application of this Schedule in relation to companies carrying on insurance business, “accounting purposes” does not include the purposes of accounts which Part II of the M1Insurance Companies Act 1982 (the Department of Trade and Industry rules) requires to be prepared.

Modifications etc. (not altering text)

C1Sch. 12 para. 18 modified in relation to periods for which accounts of friendly societies are made up ending on or after 26.11.1996 by S.I. 1997/473, reg. 53A (as inserted (31.12.1997) by S.I. 1997/2877, reg. 5)

Marginal Citations