{
  "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/regulation-27",
  "json_url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/regulation-27.json",
  "legislation": "uksi/1996/943",
  "legislation_title": "The Insurance Companies (Accounts and Statements) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996",
  "path": "regulation/27",
  "kind": "regulation",
  "number": "27",
  "heading": "Signature of documents",
  "text": "(1) In respect of any document relating to the business of a company, wherever it may be carried on, the persons prescribed for the purposes of section 22(3) of the Act are—\n(a) in any case—\n(i) where there are more than two directors of the company, at least two of those directors and, where there are not more than two directors, all the directors; and\n(ii) a chief executive, if any, of the company or (if there is no chief executive) the secretary, if any; and\n(b) in the case of an abstract under section 18 of the Act, the actuary who made the investigation to which the abstract relates.\n(2) In respect of any document relating to business carried on through a branch in the United Kingdom by an EFTA company, a Swiss general insurance company, an EEA deposit company or an external company or through branches in any EEA States taken together by a United Kingdom deposit company, the persons prescribed for the purposes of section 22(3) of the Act are—\n(a) in any case—\n(i) the representative referred to in section 8(1) or 9(4) of the Act or, where the representative is a body corporate, the individual representative referred to in section 10(5) of the Act; and\n(ii) an officer or employee of the description specified in section 8(4)(b) of the Act or, if there is no such officer or employee or he is also the representative referred to above, an employee of the description specified in section 8(4)(c) of the Act; and\n(b) in the case of an abstract under section 18 of the Act, the actuary who made the investigation to which the abstract relates.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 8(1) was amended by S.I. 1994/1696, reg. 8(1)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 9(4) was amended by S.I. 1994/1696, reg. 9(1)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 10(5) was amended by the Companies Consolidation (Consequential Provisions) Act 1985 (1985 c. 9), section 30 and Schedule 2 and by the Companies Consolidation (Consequential Provisions) (Northern Ireland) Order 1986 (S.I. 1986/1035), article 23 and Schedule 1, Part II."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 8(4) was amended by S.I. 1994/1696, reg. 8(3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/943/regulation/27",
    "retrieved_at": "2026-10-29T12:46:26.922464+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."
}