Chwilio Deddfwriaeth

Chwiliad Uwch

Friendly and Industrial and Provident Societies Act 1968

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

14Exemption from requirements in respect of group accounts

(1)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.

(2)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 Chief Registrar—

(a)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

(b)the result would be misleading, or harmful to the business of the society or any of its subsidiaries; or

(c)the business of the society and that of the subsidiary are so different that they cannot reasonably be treated as a single undertaking.

(3)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 Chief Registrar, then that industrial and provident society shall not be required to cause group accounts to be prepared under section 13 of this Act.

(4)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.

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