{
  "url": "https://openlegislation.uk/companies-act-1985-bank-accounts-regulations-1991/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/companies-act-1985-bank-accounts-regulations-1991/schedule-2/paragraph-3.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/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "The index of defined expressions set out in section 262A of the 1985 Act is amended:\n(a) by the substitution, against the entries relating to the following expressions, of the following new references in place of those already existing:\n(i) “banking group”: section 255A(4); and\n(ii) “insurance group”: section 255A(5);\n(b) by the substitution of the words “Schedule 9A” for the words “Schedule 9” where they occur in the index;\n(c) by the insertion of the following entries into the index at their appropriate position:\n“banking activities (in Schedule 9)\nparagraph 82 of Part I of that Schedule”\n“banking transactions (in Schedule 9)\nparagraph 82 of Part I of that Schedule”\n“financial fixed assets (in Schedule 9)\nparagraph 82 of Part I of that Schedule”\n“listed security (in Schedule 9)\nparagraph 82 of Part I of that Schedule”\n“repayable on demand (in Schedule 9)\nparagraph 82 of Part I of that Schedule”\n“sale and repurchase transaction (in Schedule 9)\nparagraph 82 of Part I of that Schedule”\n“sale and option to resell transaction (in Schedule 9)\nparagraph 82 of Part I of that Schedule”\n(d) by the insertion of the following entries in substitution for the existing entries dealing with the same subject matter:\n“historical cost accounting rules\n– in Schedule 4\nParagraph 29 of that Schedule\n– in Schedule 9\nParagraph 39 of Part I of of that Schedule”\n“pension costs\n– in Schedule 4\nParagraph 94(2) and (3) of that Schedule\n– in Schedule 9\nParagraph 87(b) and (c) of I of of that Schedule”\n“social security costs\n– in Schedule 4\nParagraph 94(1) and (3) of that Schedule\n– in Schedule 9\nParagraph 87(a) and (c) of I of of that Schedule”\nand\n(e) by the:\n(i) insertion of the following words at the appropriate place in the entry relating to “land of freehold tenure and land of leasehold tenure” :\n“\n– in Schedule 9\nparagraph 86 of Part I of that Schedule\n”;\n(ii) insertion of the following words at the appropriate place in the entry relating to “lease, long lease and short lease”:\n“\n– in Schedule 9\nparagraph 82 of Part I of that Schedule\n”;\n(iii) insertion of the following words at the appropriate place in the entry relating to “provision”:\n“\n– in Schedule 9\nparagraph 85 of Part I of that Schedule\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 262A was inserted into the 1985 Act by section 22 of the 1989 Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2705/schedule/2/paragraph/3",
    "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."
}