{
  "url": "https://openlegislation.uk/insurance-companies-act-1982-repealed/section-22",
  "json_url": "https://openlegislation.uk/insurance-companies-act-1982-repealed/section-22.json",
  "legislation": "ukpga/1982/50",
  "legislation_title": "Insurance Companies Act 1982 (repealed)",
  "legislation_url": "https://openlegislation.uk/insurance-companies-act-1982-repealed",
  "path": "section/22",
  "kind": "section",
  "number": "22",
  "heading": "Deposit of accounts etc. with Secretary of State.",
  "text": "(1) Every account, balance sheet, abstract or statement required by sections 17, 18 and 20 above and any report of the auditor of the company made in pursuance of section 21 above shall be printed, and the required copies of the document shall be deposited with the Treasurywithin six months after the close of the period to which the account, balance sheet, abstract, statement or report relates; but if in any case it is made to appear to the Treasury that the circumstances are such that a longer period than six months should be allowed, the Treasury may extend that period by such period not exceeding three months as they think fit.\n(1A) In subsection (1) above, the reference to the required copies, in relation to a document, is to —\n(a) five printed copies of the document, or\n(b) one printed copy of the document and one copy of it in a form approved for the purposes of this subsection by the Treasury.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) In the case of any document deposited under subsection (1) . . . above except an auditor’s report one of the printed copies, or, as the case may be, the printed copy, of the document shall be signed by such persons as may be prescribed.\n(4) In the caseof any auditor’s report deposited under subsection (1) above one of the printed copies, or, as the case may be, the printed copy, of the report shall be signed by the auditor.\n(5) The Treasuryshall consider the documents deposited under subsection (1)above, and if any such document appears to theTreasuryto be inaccurate or incomplete in any respect the Treasury shall communicate with the company with a view to the correction of any such inaccuracies and the supply of deficiencies.\n(6) There shall be deposited with every revenue account and balance sheet of a company any report on the affairs of the company submitted to the shareholders or policy holders of the company in respect of the financial year to which the account and balance sheet relate.\n(7) In this section any reference to an account or balance sheet includes a reference to any statement or report annexed thereto giving information authorised or required by virtue of subsection (2) of section 17 above to be so given and any certificate so annexed by virtue of subsection (3) of that section.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 22(1) substituted (23.12.1996) by S.I. 1996/2102, art. 5(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 22 substituted (5.1.1998) by S.I. 1997/2781, art. 8, Sch. para. 13(a) (with art. 7)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 22(1) substituted (5.1.1998) by S.I. 1997/2781, art. 8, Sch. Pt. I para. 13(b)(with art. 7)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 22(1A) inserted (23.12.1996) by S.I. 1996/2101, art. 5(2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 22(3)(4) substituted (23.12.1996) by S.I. 1996/2102, art.5(3)(4)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 22(3) repealed (23.12.1996) by S.I. 1996/2101, art. 4(2)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 22(3)(4) substituted (23.12.1996) by S.I. 1996/2102, art. 5(3)(4)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 22(5) substituted (23.12.1996) by S.I. 1996/2101, art. 4(3)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 22(5) substituted (5.1.1998) by S.I. 1997/2781, art. 8, Sch. Pt. I para. 13(c) (with art. 7)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 22: power to contract out functions conferred (18.11.1998) by S.I. 1998/2842, arts. 2, 3, Sch. Pt. I para. 14"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1982/50/section/22",
    "retrieved_at": "2026-10-29T10:10:47.436123+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."
}