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The Building Societies Act 1986 (International Accounting Standards and Other Accounting Amendments) Order 2004
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Changes and effects yet to be applied to Schedule Paragraph 3:
- Order power to modify conferred by 2023 c. 29 s. 3 Sch. 1 Pt. 2
- Order revoked by 2023 c. 29 Sch. 1 Pt. 2
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- Order power to modify conferred by 2023 c. 29 s. 3 Sch. 1 Pt. 2
- Order revoked by 2023 c. 29 Sch. 1 Pt. 2
3.—(1) Section 61(3A)(1) (supplementary provisions regarding election of directors) is amended as follows–U.K.
(a)in paragraph (a), for “under section 73(7)” substitute “under section 72C or 72G, or in accordance with international accounting standards, as appropriate”;
(b)for “section 72” substitute “section 72A or 72E and “liquid assets” and “fixed assets”, in the case of societies which produce IAS individual accounts or IAS group accounts, have the same meaning as given in section 6(16).”.
Commencement Information
I1Sch. para. 3 in force at 22.12.2004, see art. 1(2)
(1)
Substituted by the Building Societies Act 1997, section 28(2).
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