(1) A person (within the meaning of the European Communities (Non-Life Insurance) Regulations, 1976 (S.I. No. 115 of 1976)), who holds an authorisation under those Regulations shall forward to the Minister each year two copies of the accounts and returns laid before its annual general meeting for that year.
(2) The accounts and returns referred to in paragraph (1) shall be forwarded not later than one month after the annual general meeting.