{
  "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1997/regulation-20",
  "json_url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1997/regulation-20.json",
  "legislation": "uksi/1997/2911",
  "legislation_title": "The Insurance Companies (Accounts and Statements) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1997",
  "path": "regulation/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Schedule 6 to the 1996 Regulations: certificates by directors and actuary and report of the auditors",
  "text": "(1) Paragraph 10 of Schedule 6 to the 1996 Regulations (auditors' report) shall be amended as follows.\n(2) After “Forms 9 to 17, 20 to 45” insert “(including the supplementary notes thereto)” and for the words “statements required by regulations 24, 26 and 31 above”, in each place they occur, substitute “statements to which sub-paragraph (2) below relates”.\n(3) Renumber paragraph 10 as 10(1) and after the renumbered paragraph 10(1) insert—\n“(2) The statements to which this sub-paragraph relates are those required by:\n(a) regulations 24, 26 and 31 above;\n(b) sub-paragraph (d) of paragraph 4 above; and\n(c) paragraph 5 above but only in so far as it relates to published guidance which either states that compliance with the guidance need not be audited or which relates to controls with respect to money laundering.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2911/regulation/20",
    "retrieved_at": "2026-10-29T11:41:22.330758+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."
}