(1) In Schedule 9A to the 1986 Order (form and content of accounts of insurance companies and groups) [Substituted for Parts I and II of Schedule 9, as originally enacted, by S.R. 1992/258.] Part I (individual accounts) is amended as follows.

(2) In paragraph 6 -

(a) the existing text is numbered sub-paragraph (1);

(b) for "to business within Classes 1 and 2 of Schedule 2 to the 1982 Act" substitute "to business which consists of effecting or carrying out relevant contracts of general insurance";

(c) after sub-paragraph (1) insert -

"(2) For the purposes of sub-paragraph (1), a contract of general insurance is a relevant contract if the risk insured against relates to -

(a) accident; or

(b) sickness.

(3) Sub-paragraph (2) must be read with -

(a) section 22 of the Financial Services and Markets Act 2000;

(b) any relevant order under that section; and

(c) Schedule 2 to that Act.".

(3) In paragraph 9 -

(a) the existing text is numbered sub-paragraph (1);