{
  "url": "https://openlegislation.uk/insurance-companies-amendment-regulations-1990/schedule-./paragraph-11",
  "json_url": "https://openlegislation.uk/insurance-companies-amendment-regulations-1990/schedule-./paragraph-11.json",
  "legislation": "uksi/1990/1333",
  "legislation_title": "The Insurance Companies (Amendment) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/insurance-companies-amendment-regulations-1990",
  "path": "schedule/./paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": "Additional information on provision of insurance in another member State",
  "text": "(1) In the Insurance Companies (Accounts and Statements) Regulations 1983, after regulation 13 insert–\n“Additional information on general business (provision of insurance in another member State)\n13A (1) Every company which provides insurance in another member State (within the meaning of Part IIIA of the Act) through an establishment in the United Kingdom shall prepare in respect of those operations Form EC(P) (analysis of gross premiums receivable by groups of classes) in accordance with the requirements of Schedule 2A below.\n(2) Where in any financial year the gross premiums so earned in a member State by an establishment in the United Kingdom exceed 2,500,000 ECU, the company shall also prepare an underwriting account in Form EC(A) or Form EC(B) as set out in Schedule 2A below (or both if appropriate).\n(3) The forms mentioned in paragraphs (1) and (2) above shall be prepared separately in respect of each member State in which the company provides the insurance.\n(4) Where in any financial year a company provides insurance in another member State through an establishment in the United Kingdom and the conditions specified in paragraph (5) below are met, the Secretary of State may by notice in writing direct the company in future to prepare an underwriting account in Form EC(A) or Form EC(B) as set out in Schedule 2A below (or both if appropriate) in respect of the provision of insurance in that member State through its establishment in the United Kingdom.\n(5) The conditions referred to in paragraph (4) above are that–\n(a) in that financial year the company earned through all its establishments (in the United Kingdom and elsewhere) gross premiums in excess of 2,500,000 ECU in respect of the provision of insurance in the member State concerned, and\n(b) the supervisory authorities of the member State in which insurance is provided or, if the head office of the company is situated in a member State other than the United Kingdom, the supervisory authorities of that member State, ask the Secretary of State that an underwriting account be kept by the company’s establishment in the United Kingdom for the operations effected in the member State where the insurance is provided.”.\n(2) After Schedule 2 to the Insurance Companies (Accounts and Statements) Regulations 1983, insert Schedule 2A as set out in the Schedule to these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1333/schedule/./paragraph/11",
    "retrieved_at": "2026-10-29T15:17:42.298550+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."
}