# The Insurance Companies (Accounts and Statements) Regulations 1996, Paragraph 7: Certificate by directors etc.


(1) Where, in the opinion of those signing the certificate, the circumstances are such that any of the statements required by paragraphs 1 to 6 above cannot truthfully be made, the relevant statements shall be omitted.
(2) Where, by virtue of sub-paragraph (1) of this paragraph, any statements have been omitted from the certificate, this fact shall be stated in a note.

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Source: https://www.legislation.gov.uk/uksi/1996/943/schedule/6/paragraph/7 (the official version)
Page: https://openlegislation.uk/insurance-companies-accounts-and-statements-regulations-1996/schedule-6/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.