{
  "url": "https://openlegislation.uk/insurance-accounts-directive-miscellaneous-insurance-undertakings-regulations-2008/regulation-4",
  "json_url": "https://openlegislation.uk/insurance-accounts-directive-miscellaneous-insurance-undertakings-regulations-2008/regulation-4.json",
  "legislation": "uksi/2008/565",
  "legislation_title": "The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/insurance-accounts-directive-miscellaneous-insurance-undertakings-regulations-2008",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Publication of accounts",
  "text": "(1) An insurance undertaking must—\n(a) make available the latest accounts and reports prepared under regulation 3 for inspection by any person, without charge and during business hours, at the undertaking's head office in the United Kingdom, and\n(b) supply to any person upon request a copy of those accounts (or such part of those accounts as may be requested) at a price not exceeding the administrative cost of making the copy.\n(2) In the case of registered societies which are insurance undertakings, the obligation in paragraph (1) (b) is subject to the provisions of section 90(1) of the Co-operative and Community Benefit Societies Act 2014 or section 48(6) of the Co-operative and Community Benefit Societies Act (Northern Ireland) 1969, as the case may be.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 4(2) substituted (1.8.2014) by The Co-operative and Community Benefit Societies and Credit Unions Act 2010 (Consequential Amendments) Regulations 2014 (S.I. 2014/1815), reg. 1(2), Sch. para. 20(4)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 4(2) substituted (with effect in accordance with reg. 2(4) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 2 para. 4(a) (with reg. 2(6)(7))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 4(2) substituted (with effect in accordance with reg. 2(4) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 2 para. 4(b) (with reg. 2(6)(7))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/565/regulation/4",
    "retrieved_at": "2026-10-29T03:35:16.910166+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."
}