
1 
These Regulations may be cited as the Companies Act 1985 (Insurance Companies Accounts) (Minor Amendments) Regulations 1997 and shall come into force on 31st December 1997.
2 

(1) Schedule 9A to the Companies Act 1985 is amended as follows.
(2) In the heading to note (10) on the profit and loss account format set out in Section B of Chapter I of Part I (allocated investment return)—
(i) for the words “items I.2 and 2a” substitute the words “item I.2”, and
(ii) for the words “item II.2” substitute the words “item II.12”.
Ian McCartney,
Minister of State,
Department of Trade and Industry
12th November 1997