{
  "url": "https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-2/paragraph-3.json",
  "legislation": "uksi/2017/1164",
  "legislation_title": "The Statutory Auditors Regulations 2017",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-regulations-2017",
  "path": "schedule/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In regulation 3 (preparation of accounts by insurance undertakings)—\n(a) in paragraph (1)(a), after “annual accounts” insert “, strategic report”;\n(b) in paragraph (3)—\n(i) for sub-paragraphs (a) to (d), substitute—\n“(da) Chapters 4, 4A (apart from sections 414CA and 414CB) and 5 of Part 15 (accounts and reports) and Chapter 1 of Part 16 (requirement for audited accounts) of the Companies Act 2006,”;\n(ii) in sub-paragraph (i), before “6” insert “1A, ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Chapter 4A was inserted by S.I. 2013/1970 and amended by S.I. 2015/980 and 2016/1245."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 1A of Schedule 7 to S.I. 2008/410 was inserted by S.I. 2013/1970."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1164/schedule/2/paragraph/3",
    "retrieved_at": "2026-10-28T23:05:49.837444+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."
}