Textual Amendments
(1)Every registered society shall, not later than 31st March in each year, send to the appropriate registrar a return [F2relating to its affairs for the period required by this section to be included in the return], together with—
(a)a copy of the report of the auditor or auditors on the society’s accounts for the period included in the return; and
(b)a copy of each balance sheet made during that period and of any report of the auditor or auditors on that balance sheet.
(2)The said return shall—
(a), (b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
(c)subject to subsections (3) and (4) of this section, be made up for the period beginning with the date of the society’s registration under this Act or [F4with the date to which the society’s last annual return was made up, whichever is the later, and ending—
(i)with the date of the last balance sheet published by the society before the appropriate date; or
(ii)if the date of that balance sheet is earlier than 31st August immediately preceding the appropriate date or later than 31st January of the year in which the appropriate date falls, with 31st December immediately preceding the appropriate date,]
[F5(2A)For the purposes of paragraph (c) of subsection (2) of this section “the appropriate date”, in relation to an annual return of a society, is 31st March of the year in which that return is required by subsection (1) of this section to be sent to the appropriate registrar or the date on which that return is so sent, whichever is the earlier.]
(3)If the appropriate registrar is of opinion that special circumstances exist he may allow a society to make a return under this section up to a date other than that specified in subsection (2)(c)(i) or (ii) of this section, and in that case the return shall be sent to the registrar not later than three months after the date to which it is to be made up.
(4)The last return under this section by a registered society which is being terminated by an instrument of dissolution under section 55(b) of this Act shall be made up to the date of the instrument of dissolution.
(5)Every registered society shall supply free of charge to every member or person interested in the funds of the society who applies for it a copy of the latest return of the society under this section.
Textual Amendments
F2Words substituted by Friendly and Industrial and Provident Societies Act 1968 (c. 55), s. 11(1)
F3S. 39(2)(a)(b) repealed by Friendly and Industrial and Provident Societies Act 1968 (c. 55), Sch. 2
F4Words substituted by Friendly and Industrial and Provident Societies Act 1968 (c. 55), Sch. 1 para. 10
F5S. 39(2A) inserted by Friendly and Industrial and Provident Societies Act 1968 (c. 55), Sch. 1 para. 10
Modifications etc. (not altering text)
C1Power to apply s. 39 in part conferred by Friendly and Industrial and Provident Societies Act 1968 (c. 55), s. 4(7); s. 39 extended ibid., s. 13(7)
C2S. 39(1) excluded by Credit Unions Act 1979 (c. 34, SIF 55:3), s. 24(2)
Every registered society shall keep a copy of the latest balance sheet of the society, together with the report thereon of the auditor or auditors, hung up at all times in a conspicuous position at the registered office of the society.