Sch 9 para 7 Justification of distribution by references to accounts
The specified provisions for the purposes of section 836(1)(b)(i) of the 2006 Act (Companies Act accounts: relevant provisions for distribution purposes)— (a) are provisions of any of the kinds mentioned in paragraphs 1 and 2 of this Schedule, and (b) in the case of an insurance company, any amount included under liabilities items Ba (fund for future appropriations), C (technical provisions) and D (technical provisions for linked liabilities) in a balance sheet drawn up in accordance with Schedule 3 to these Regulations.