{
  "url": "https://openlegislation.uk/insurance-accounts-directive-miscellaneous-insurance-undertakings-regulations-1993/schedule/paragraph-3",
  "json_url": "https://openlegislation.uk/insurance-accounts-directive-miscellaneous-insurance-undertakings-regulations-1993/schedule/paragraph-3.json",
  "legislation": "uksi/1993/3245",
  "legislation_title": "The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/insurance-accounts-directive-miscellaneous-insurance-undertakings-regulations-1993",
  "path": "schedule/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "The following provisions of the Friendly and Industrial and Provident Societies Act 1968 shall not apply—\n(a) section 3 (general provisions as to accounts and balance sheets of societies),\n(b) section 4(2) to (8) (exemptions from audit for small societies),\n(c) section 7 (qualified auditors),\n(d) section 8 (restrictions on appointment of auditors),\n(e) section 9(1) to (4) and (6) (auditors' report),\n(f) section 13(1) to (5) (group accounts of societies),\n(g) section 14 (exemption from requirements in respect of group accounts), and\n(h) section 15 (meaning of “subsidiary”).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3245/schedule/paragraph/3",
    "retrieved_at": "2026-10-29T13:43:40.136603+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."
}