Sch 1 para 14
In section 102 (interpretation of Part 7)— (a) after the definition of “equity share capital” insert— “group accounts” means the accounts required by regulation 3 of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008 to be prepared in accordance with section 404 of the Companies Act 2006 ; (b) omit the definitions of— (i) “small society”; (ii) “subsidiary”.