{
  "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-2",
  "json_url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/schedule-1/paragraph-2.json",
  "legislation": "uksi/2008/1950",
  "legislation_title": "The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008",
  "path": "schedule/1/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Compliance with Regulations",
  "text": "(1) Where compliance with—\n(a) Schedule 3 to the 2008 Regulations; and\n(b) these Regulations,\nwould not be sufficient to give a true and fair view, the additional information necessary to achieve this must be given in the accounts or in a note to them.\n(2) If in special circumstances compliance with any of the provisions referred to in sub-paragraph (1) is inconsistent with the requirement to give a true and fair view, the managing agent must depart from that provision to the extent necessary to give a true and fair view.\n(3) Particulars of any such departure, the reasons for it and its effect must be given in a note to the accounts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1950/schedule/1/paragraph/2",
    "retrieved_at": "2026-10-29T03:26:42.220384+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."
}