{
  "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/schedule/paragraph-3",
  "json_url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/schedule/paragraph-3.json",
  "legislation": "uksi/1994/1515",
  "legislation_title": "The Insurance Companies (Accounts and Statements) (Amendment) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994",
  "path": "schedule/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Instructions for Completion of Form 13A",
  "text": "Derivative contracts used in connection with property linked long term contracts shall be excluded from Form 13A. All other derivative contracts shall be included, except for those which are assets of the company but to which regulation 55 of the Insurance Companies Regulations 1994 does not apply.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1515/schedule/paragraph/3",
    "retrieved_at": "2026-10-29T13:31:37.476153+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."
}