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2In this Part of this Schedule—
“the 2012 balance sheet”, in relation to an insurance company, means—
an actual balance sheet of the company drawn up as at the end of 31 December 2012 in accordance with generally accepted accounting practice, or
a deemed balance sheet of the company under paragraph 3, and
“the 2012 periodical return”, in relation to an insurance company, means—
an actual periodical return of the company covering a period ending immediately before 1 January 2013, or
a deemed periodical return of the company under paragraph 4.
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