# The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 1993, Paragraph 6


In section 21(1) of that Act (interpretation)—
(a) there shall be inserted at the appropriate places the following definitions—
““accounts” means the profit and loss account required to be prepared by section 226 of the Companies Act 1985 as applied by regulation 3 of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 1993;
“qualified auditor” means a person eligible for appointment as an auditor of the society under Part II of the Companies Act 1989 as applied by paragraph 3 of Schedule 9 to those Regulations;”; and
(b) for the definition of “group accounts” there shall be substituted the following definition—
““group accounts” means the accounts required to be prepared by section 227 of the Companies Act 1985 as applied by regulation 3 of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 1993.”.

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Source: https://www.legislation.gov.uk/uksi/1993/3245/schedule/paragraph/6 (the official version)
Page: https://openlegislation.uk/insurance-accounts-directive-miscellaneous-insurance-undertakings-regulations-1993/schedule/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.