{
  "url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-3/paragraph-4",
  "json_url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-3/paragraph-4.json",
  "legislation": "ukdsi/2018/9780111174036",
  "legislation_title": "The Accounts and Reports (Amendment) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018",
  "path": "schedule/3/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008",
  "text": "In Schedule 3 (insurance companies: Companies Act individual accounts)—\n(a) in paragraph 52(3) (long-term business provision)—\n(i) after “Faculty of Actuaries” insert “with due regard to generally accepted actuarial principles and”;\n(ii) omit the words from “, with due regard” to the end;\n(b) in paragraph 87(1) (particulars of tax)—\n(i) for paragraph (a), substitute—\n“(a) in the country in which its head office is located, and”;\n(ii) omit paragraph (b).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174036/schedule/3/paragraph/4",
    "retrieved_at": "2026-10-30T15:03:34.959698+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."
}