{
  "url": "https://openlegislation.uk/companies-act-1985-bank-accounts-regulations-1991/schedule-1/part-II/paragraph-2",
  "json_url": "https://openlegislation.uk/companies-act-1985-bank-accounts-regulations-1991/schedule-1/part-II/paragraph-2.json",
  "legislation": "uksi/1991/2705",
  "legislation_title": "The Companies Act 1985 (Bank Accounts) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/companies-act-1985-bank-accounts-regulations-1991",
  "path": "schedule/1/part/II/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "General application of provisions applicable to individual accounts",
  "text": "(1) In paragraph 1 of Schedule 4A (application to group accounts of provisions applicable to Schedule 1Part IIindividual accounts), the reference in sub-paragraph (1) to the provisions of Schedule 4 shall be construed as a reference to the provisions of Part I of this Schedule; and accordingly:\n(a) the reference in sub-paragraph (2) to paragraph 59 of Schedule 4 shall be construed as a reference to note (20) on the balance sheet format set out in Section B of Chapter I of Part I of this Schedule and paragraphs 66(4) and 67 of Part I of this Schedule; and\n(b) sub-paragraph (3) shall be omitted.\n(2) The general application of the provisions of Part I of this Schedule in place of those of Schedule 4 is subject to the following provisions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2705/schedule/1/part/II/paragraph/2",
    "retrieved_at": "2026-10-29T14:33:34.383836+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."
}