{
  "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008",
  "json_url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008.json",
  "id": "uksi/2008/1950",
  "title": "The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008",
  "short_title": "Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) 2008",
  "long_title": "These Regulations revoke and replace the Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2004 (S.I. 2004/3219) (“the 2004 Regulations”). They specify the form and content of syndicate annual accounts and the aggregate accounts, and require the preparation of underwriting year accounts.",
  "citation": "S.I. 2008/1950",
  "type": "uksi",
  "year": "2008",
  "number": "1950",
  "version": "current",
  "date": "2008-07-22",
  "revised": true,
  "valid_from": "2023-12-14",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
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      "number": "1",
      "heading": "GENERAL",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation, commencement and application",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/regulation-1",
      "extent": null,
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    },
    {
      "path": "regulation/2",
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      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/3",
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      "heading": "Senior Statutory Auditor",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/regulation-3",
      "extent": null,
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      "path": "regulation/4",
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      "heading": "Summary proceedings",
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      "status": null,
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      "heading": "Accounts to be sent to syndicate members, the Council of Lloyd's and the Authority",
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      "path": "regulation/15",
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      "heading": "Requirements in connection with publication of statutory accounts",
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      "path": "regulation/16",
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      "heading": "Delivery and publication of accounts in euros",
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      "path": "regulation/17",
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      "path": "signature",
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    {
      "path": "schedule/1/paragraph/1",
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      "heading": "Syndicate's annual accounts",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-1",
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      "path": "schedule/1/paragraph/2",
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      "heading": "Compliance with Regulations",
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    {
      "path": "schedule/1/paragraph/3",
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      "heading": "Information about related undertakings",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-3",
      "extent": null,
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    {
      "path": "schedule/1/paragraph/4",
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      "number": "4",
      "heading": "Information about employee numbers and staff",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-4",
      "extent": null,
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    {
      "path": "schedule/1/paragraph/5",
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      "heading": "Information about emoluments of managing agents and other benefits of managing and others",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-5",
      "extent": null,
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    {
      "path": "schedule/1/paragraph/6",
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      "number": "6",
      "heading": "Information about directors' benefits: advances and credit",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-6",
      "extent": null,
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    {
      "path": "schedule/1/paragraph/7",
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      "heading": "Off-balance sheet arrangements",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-7",
      "extent": null,
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    {
      "path": "schedule/1/part/2",
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      "heading": "MANAGING AGENT'S REPORT",
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    },
    {
      "path": "schedule/1/paragraph/8",
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      "heading": "Managing agent's report: general requirements",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-8",
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    {
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      "heading": "Managing agent's report: business review",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-9",
      "extent": null,
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      "path": "schedule/1/paragraph/10",
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      "heading": "Financial instruments",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-10",
      "extent": null,
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    },
    {
      "path": "schedule/1/paragraph/11",
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      "number": "11",
      "heading": "Statement as to disclosure of information to auditors",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-11",
      "extent": null,
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    },
    {
      "path": "schedule/1/paragraph/12",
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      "heading": "Approval and signing of managing agent's report",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-12",
      "extent": null,
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    {
      "path": "schedule/1/part/3",
      "kind": "part",
      "number": "3",
      "heading": "AUDITORS",
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      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Appointment of syndicate auditors",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-13",
      "extent": null,
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    {
      "path": "schedule/1/paragraph/14",
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      "number": "14",
      "heading": "Term of office of auditors of syndicate",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-14",
      "extent": null,
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    },
    {
      "path": "schedule/1/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Prevention by members of deemed re-appointment of auditor",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-15",
      "extent": null,
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    },
    {
      "path": "schedule/1/paragraph/16",
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      "number": "16",
      "heading": "Removal of auditor on improper grounds",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-16",
      "extent": null,
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    },
    {
      "path": "schedule/1/paragraph/17",
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      "heading": "Duty of auditor to notify appropriate audit authority",
      "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-17",
      "extent": null,
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    {
      "path": "schedule/1/paragraph/18",
      "kind": "paragraph",
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