{
  "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1997/regulation-9",
  "json_url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1997/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Schedule 2 to the 1996 Regulations: general business: revenue account and additional information",
  "text": "In paragraph 24 of Schedule 2 to the 1996 Regulations (underwriting year accounting), for paragraph (b) of sub-paragraph (3) substitute—\n“(b) A year is “open” with respect to any business incepting during its period if the provision for outstanding claims in respect of that business is set using the non-annual method and if so set previously has not now been replaced in accordance with the requirements of paragraph 52(4) of the shareholder accounts rules, and “closed year” and “closing a year” shall be construed accordingly.”.",
  "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/9",
    "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."
}