{
  "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1997/regulation-3",
  "json_url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1997/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Balance Sheet",
  "text": "For paragraph (6) of regulation 6 of the 1996 Regulations (balance sheet), substitute—\n“(6) Form 14 shall be completed by every company which carries on long term business in respect of:\n(i) its total long term business liabilities and margins; and\n(ii) the long term business liabilities and margins for each separate long term business fund or group of funds for which separate assets have been appropriated.”",
  "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/3",
    "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."
}