# The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009, Article 5: Amendments of enactments for references about accounts, reports, returns, etc


(1) In ICTA, section 444BC(1) (insurance companies: modification of rules about equalisation reserves for general business, etc): substitute as follows for everything from “paragraph 52” to “1985”—
“paragraphs 57 to 59 in Section E of Part 2 of Schedule 3 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008”.
(2) In—
(a) ICTA, section 755B(2)(a) (amendment of return where general insurance business of foreign company accounted for on non-annual basis), and
(b) FA 1998, Schedule 18, Part 10, paragraph 85(1), first indent (company tax returns: non-annual accounting of general insurance business):
substitute as follows for everything from “paragraph 52” to “1985”—
“paragraph 58 in Section E of Part 2 of Schedule 3 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008”.
(3) In ICTA, section 755B(2)(b): substitute “58” for “52”.
(4) In ICTA, section 755B(4): substitute “58 of Schedule 3 to those Regulations” for everything from “52” to “1985”.

---
Source: https://www.legislation.gov.uk/ukdsi/2009/9780111480915/article/5 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2009/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.