Regulation 4.

1. The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008 [S.I. 2008/565, amended by S.I. 2013/472, 2014/1815 and 2015/575.] are amended in accordance with this Schedule.

2. In regulation 2 (interpretation) -

(a) in paragraph (1), in the definition of "registered society", for paragraph (b) substitute -

"(b) a registered society within the meaning given by section 1A(1) of the Co-operative and Community Benefit Societies Act (Northern Ireland) 1969 [1969 c. 24 (N.I.). Section 1A was inserted into the Industrial and Provident Societies Act (Northern Ireland) 1969 (c. 24), and that Act was renamed, by section 8 of the Credit Unions and Co-operative and Community Benefit Societies Act (Northern Ireland) 2016 (c. 16 (N.I.)).].";

(b) in paragraph (4), after "Article" insert "4,";

(c) in paragraph (5), after "annual accounts," insert "the strategic report,".

3. In regulation 3 (preparation of accounts by insurance undertakings) -

(a) in paragraph (1)(a), after "annual accounts" insert ", strategic report";

(b) in paragraph (3) -

(i) for sub-paragraphs (a) to (d), substitute -