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16. In section 101 (interpretation)—
(a)insert at the appropriate place—
““accounts” means the profit and loss account required to be prepared by section 396 of the Companies Act 2006 as applied by regulation 3 of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008;”;
(b)for the definition of “group accounts” substitute—
““group accounts” means the accounts required to be prepared by section 404 of the Companies Act 2006 as applied by regulation 3 of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008;”;
(c)the definition of “subsidiary” does not apply.
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