http://www.legislation.gov.uk/ukpga/1968/55/section/14/2001-12-01Friendly and Industrial and Provident Societies Act 1968 (repealed)An Act to make further provision with respect to the accounts of friendly societies and industrial and provident societies and the auditing of those accounts, and with respect to the rules and valuations of friendly societies.1978-08-31texttext/xmlenStatute Law Database2017-07-122001-12-01 Industrial and provident societies: group accounts Exemption from requirements in respect of group accounts.141Section 13 of this Act shall not require group accounts to be prepared by an industrial and provident society where that society is at the end of its year of account the wholly owned subsidiary of another body corporate incorporated in Great Britain.2The group accounts of an industrial and provident society prepared under that section need not deal with a subsidiary of the society if in the opinion of the committee of the society, approved by the Authorityait is impracticable, or would be of no real value to members of the society, in view of the insignificant amounts involved, or would involve expense or delay out of proportion to the value to members of the society; orbthe result would be misleading, or harmful to the business of the society or any of its subsidiaries; orcthe business of the society and that of the subsidiary are so different that they cannot reasonably be treated as a single undertaking.3If in respect of each subsidiary of an industrial and provident society the committee of the society is of any such opinion as is mentioned in the last preceding subsection and that opinion is approved by the Authority, then that industrial and provident society shall not be required to cause group accounts to be prepared under section 13 of this Act.3AIn relation to any year of account of an industrial and provident society, a subsidiary of the society shall be disregarded for the purposes of section 13 of this Act if—athe society’s previous year of account was one in relation to which the subsidiary was not required to be dealt with in group accounts of the society for that year,bthe reason for that was subsection (2) or (3) of this section or this subsection, andcthe auditors of the society include in the appropriate report a certificate to the effect that they agree with the committee of the society that—ithe reason given by the committee in their last opinion in respect of the subsidiary to have been approved by the Authority under subsection (2) or (3) of this section, andiithe grounds so given by them for that reason,continued to apply throughout the year of account.3BFor the purposes of subsection (3A)(c) of this section, the appropriate report is—awhere the year of account is one in relation to which the society is subject to the obligation under subsection (1) of section 13 of this Act, the report required to be made under subsection (5) of that section by the society’s auditors, andbwhere it is not, the report required to be made by them under section 9(1) of this Act.3CA certificate shall be disregarded for the purposes of subsection (3A)(c) of this section if contained in a report made after the date which, in relation to the year to which the certificate relates, is the last date for making the return required by section 39(1) of the Act of 1965 (annual return).4For the purposes of this section an industrial and provident society shall be deemed to be the wholly owned subsidiary of another body corporate if it has no members except that other body corporate and the wholly owned subsidiaries of that body and its or their nominees.Words in s. 14 substituted (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1), Sch. 3 Pt. III para. 256 (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)S. 14(3A)(3B)(3C) (1.9.1996) by S.I. 1996/1738, art. 1, 12
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<dc:title>Friendly and Industrial and Provident Societies Act 1968 (repealed)</dc:title>
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<Title> Industrial and provident societies: group accounts</Title>
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<Title> Exemption from requirements in respect of group accounts.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/2001-12-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14" id="section-14">
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<P2para>
<Text>Section 13 of this Act shall not require group accounts to be prepared by an industrial and provident society where that society is at the end of its year of account the wholly owned subsidiary of another body corporate incorporated in Great Britain.</Text>
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The group accounts of an industrial and provident society prepared under that section need not deal with a subsidiary of the society if in the opinion of the committee of the society, approved by the
<Addition ChangeId="d29p1768" CommentaryRef="c7495041">Authority</Addition>
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<Pnumber>a</Pnumber>
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<Text>it is impracticable, or would be of no real value to members of the society, in view of the insignificant amounts involved, or would involve expense or delay out of proportion to the value to members of the society; or</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/2/b/2001-12-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/2/b" id="section-14-2-b">
<Pnumber>b</Pnumber>
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<Text>the result would be misleading, or harmful to the business of the society or any of its subsidiaries; or</Text>
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<Text>the business of the society and that of the subsidiary are so different that they cannot reasonably be treated as a single undertaking.</Text>
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<Text>
If in respect of each subsidiary of an industrial and provident society the committee of the society is of any such opinion as is mentioned in the last preceding subsection and that opinion is approved by the
<Addition ChangeId="d29p1796" CommentaryRef="c7495041">Authority</Addition>
, then that industrial and provident society shall not be required to cause group accounts to be prepared under section 13 of this Act.
</Text>
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<Pnumber>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">3A</Addition>
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<Text>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">In relation to any year of account of an industrial and provident society, a subsidiary of the society shall be disregarded for the purposes of section 13 of this Act if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/3A/a/2001-12-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/3A/a" id="section-14-3A-a">
<Pnumber>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">a</Addition>
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<P3para>
<Text>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">the society’s previous year of account was one in relation to which the subsidiary was not required to be dealt with in group accounts of the society for that year,</Addition>
</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/3A/b/2001-12-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/3A/b" id="section-14-3A-b">
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<Addition ChangeId="d29p1800" CommentaryRef="c7495061">b</Addition>
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<Text>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">the reason for that was subsection (2) or (3) of this section or this subsection, and</Addition>
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<Pnumber>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">the auditors of the society include in the appropriate report a certificate to the effect that they agree with the committee of the society that—</Addition>
</Text>
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<Pnumber>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">i</Addition>
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<P4para>
<Text>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">the reason given by the committee in their last opinion in respect of the subsidiary to have been approved by the </Addition>
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<Addition ChangeId="d29p1831" CommentaryRef="c7495041">Authority</Addition>
</Addition>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061"> under subsection (2) or (3) of this section, and</Addition>
</Text>
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<Pnumber>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">ii</Addition>
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<P4para>
<Text>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">the grounds so given by them for that reason,</Addition>
</Text>
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<Text>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">continued to apply throughout the year of account.</Addition>
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<Pnumber>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">3B</Addition>
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<Text>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">For the purposes of subsection (3A)(c) of this section, the appropriate report is—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/3B/a/2001-12-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/3B/a" id="section-14-3B-a">
<Pnumber>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">where the year of account is one in relation to which the society is subject to the obligation under subsection (1) of section 13 of this Act, the report required to be made under subsection (5) of that section by the society’s auditors, and</Addition>
</Text>
</P3para>
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<Pnumber>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">where it is not, the report required to be made by them under section 9(1) of this Act.</Addition>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/3C/2001-12-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/3C" id="section-14-3C">
<Pnumber>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">3C</Addition>
</Pnumber>
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<Text>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">A certificate shall be disregarded for the purposes of subsection (3A)(c) of this section if contained in a report made after the date which, in relation to the year to which the certificate relates, is the last date for making the return required by section 39(1) of the Act of 1965 (annual return).</Addition>
</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/4/2001-12-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/4" id="section-14-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>For the purposes of this section an industrial and provident society shall be deemed to be the wholly owned subsidiary of another body corporate if it has no members except that other body corporate and the wholly owned subsidiaries of that body and its or their nominees.</Text>
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<Para>
<Text>
Words in
<CitationSubRef id="c00350" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14" SectionRef="section-14">s. 14</CitationSubRef>
substituted (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00351" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00352" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" CitationRef="c00351" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
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,
<CitationSubRef id="c00354" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/256" Operative="true" CitationRef="c00351" SectionRef="schedule-3-part-III-paragraph-256">Sch. 3 Pt. III para. 256</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00355" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" CitationRef="c00351" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00356" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00357" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" CitationRef="c00356" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495061" Type="F">
<Para>
<Text>
<CitationSubRef id="c00358" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/3A/3B/3C" SectionRef="section-14-3A-3B-3C">S. 14(3A)(3B)(3C)</CitationSubRef>
(1.9.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1738" id="c00359" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1738">S.I. 1996/1738</Citation>
,
<CitationSubRef id="c00360" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/1" Operative="true" CitationRef="c00359" SectionRef="article-1">art. 1</CitationSubRef>
,
<CitationSubRef id="c00361" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/12" CitationRef="c00359" SectionRef="article-12">12</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>