# The Companies Act 1985 (Bank Accounts) Regulations 1991, Paragraph 3


The index of defined expressions set out in section 262A of the 1985 Act is amended:
(a) by the substitution, against the entries relating to the following expressions, of the following new references in place of those already existing:
(i) “banking group”: section 255A(4); and
(ii) “insurance group”: section 255A(5);
(b) by the substitution of the words “Schedule 9A” for the words “Schedule 9” where they occur in the index;
(c) by the insertion of the following entries into the index at their appropriate position:
“banking activities (in Schedule 9)
paragraph 82 of Part I of that Schedule”
“banking transactions (in Schedule 9)
paragraph 82 of Part I of that Schedule”
“financial fixed assets (in Schedule 9)
paragraph 82 of Part I of that Schedule”
“listed security (in Schedule 9)
paragraph 82 of Part I of that Schedule”
“repayable on demand (in Schedule 9)
paragraph 82 of Part I of that Schedule”
“sale and repurchase transaction (in Schedule 9)
paragraph 82 of Part I of that Schedule”
“sale and option to resell transaction (in Schedule 9)
paragraph 82 of Part I of that Schedule”
(d) by the insertion of the following entries in substitution for the existing entries dealing with the same subject matter:
“historical cost accounting rules
– in Schedule 4
Paragraph 29 of that Schedule
– in Schedule 9
Paragraph 39 of Part I of of that Schedule”
“pension costs
– in Schedule 4
Paragraph 94(2) and (3) of that Schedule
– in Schedule 9
Paragraph 87(b) and (c) of I of of that Schedule”
“social security costs
– in Schedule 4
Paragraph 94(1) and (3) of that Schedule
– in Schedule 9
Paragraph 87(a) and (c) of I of of that Schedule”
and
(e) by the:
(i) insertion of the following words at the appropriate place in the entry relating to “land of freehold tenure and land of leasehold tenure” :
“
– in Schedule 9
paragraph 86 of Part I of that Schedule
”;
(ii) insertion of the following words at the appropriate place in the entry relating to “lease, long lease and short lease”:
“
– in Schedule 9
paragraph 82 of Part I of that Schedule
”;
(iii) insertion of the following words at the appropriate place in the entry relating to “provision”:
“
– in Schedule 9
paragraph 85 of Part I of that Schedule
”.

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Source: https://www.legislation.gov.uk/uksi/1991/2705/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/companies-act-1985-bank-accounts-regulations-1991/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.