{
  "url": "https://openlegislation.uk/bank-accounts-directive-miscellaneous-banks-regulations-1991/schedule/paragraph-7",
  "json_url": "https://openlegislation.uk/bank-accounts-directive-miscellaneous-banks-regulations-1991/schedule/paragraph-7.json",
  "legislation": "uksi/1991/2704",
  "legislation_title": "The Bank Accounts Directive (Miscellaneous Banks) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/bank-accounts-directive-miscellaneous-banks-regulations-1991",
  "path": "schedule/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "Accounts prepared under these Regulations shall comply with the provisions of Part I of Schedule 9 to the 1985 Act subject to the following modifications:–\n(a) in Section B of Chapter I of that Part, the profitand loss account formats there prescribed shall apply as if item 15 of format 1and Charges item 9and Income item 8 of format 2 were omitted;and\n(b) in Chapter III of that Part, paragraphs 49, 54, 56, 57, 66(1)(b), 68(1)(b)and (2), 73(2), 74and 75 shall not apply.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Part I of Schedule 9 was inserted into the 1985 Act by Regulation 5 of, and Schedule 1 to, the Companies Act 1985 (Bank Accounts) Regulations 1991."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2704/schedule/paragraph/7",
    "retrieved_at": "2026-10-29T14:33:35.013835+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}