{
  "url": "https://openlegislation.uk/companies-act-1985-bank-accounts-regulations-1991/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/companies-act-1985-bank-accounts-regulations-1991/schedule-2/paragraph-5.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/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "Schedule 10 to the 1985 Act (Directors' Report where Accounts Prepared in Accordance with Special Provisions for Banking or Insurance Companies or Groups) shall be amended as follows:\n(a) the words “banking or” shall be omitted from the heading to the Schedule and also from paragraphs 1(1), 2(1) and 3(1) where they occur; and\n(b) the words “(other than banking …Schedule 9)” in paragraph 2(2) shall be omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "A new Schedule 10 to the 1985 Act was substituted by section 18(5) of, and Schedule 8 to, the 1989 Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2705/schedule/2/paragraph/5",
    "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."
}