# The Insurance Companies (Accounts and Statements) (Amendment) Regulations 1997, Regulation 2: Value of assets and amounts of liabilities


(1) Regulation 4 of the 1996 Regulations shall be amended as follows.
(2) In sub-paragraph (a), for “(other than a linked asset)” substitute “(other than a linked asset not required to be valued in accordance with Part VIII of the Insurance Companies Regulations by virtue of regulation 45(2) of those Regulations)”.
(3) In sub-paragraph (b), after the words “a linked asset of the company” insert “(other than a linked asset required to be valued in accordance with Part VIII of the Insurance Companies Regulations by virtue of regulation 45 of those Regulations)”.

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Source: https://www.legislation.gov.uk/uksi/1997/2911/regulation/2 (the official version)
Page: https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1997/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.