# The Insurance Companies (Accounts and Statements) Regulations 1996, Paragraph 2


(1) Where a contract of reinsurance has been modified during the financial year in question—
(a) no information need be supplied pursuant to paragraph 1 above in respect of a contract of reinsurance which was entered into before the beginning of the financial year of the company to which these Regulations first apply; and
(b) in any other case, the information to be supplied pursuant to paragraph 1 above shall be limited to any changes to the information previously supplied pursuant to that paragraph in respect of that contract.

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Source: https://www.legislation.gov.uk/uksi/1996/943/schedule/5/paragraph/2 (the official version)
Page: https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/schedule-5/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.