The Companies Act 1985 (Insurance Companies Accounts) (Minor Amendments) Regulations 1997
These Regulations make minor amendments to the heading to note (10) on the profit and loss account format for insurance companies set out in Schedule 9A to the Companies Act 1985. Regulation 2(2) corrects two incorrect references in the heading to note (10) which implements article 43 of the Council Directive 91/674/EEC (Official Journal No. L374 of 31.12.91, pages 7 to 31) on the annual and consolidated accounts of insurance undertakings. Article 43 itself contains an incorrect reference in its heading to item II.2.