http://www.legislation.gov.uk/ukpga/1968/55/body/2012-01-08Friendly and Industrial and Provident Societies Act 1968 (repealed)An Act to make further provision with respect to the accounts of friendly societies and industrial and provident societies and the auditing of those accounts,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 Database2017-07-12Expert Participation2012-01-08 Societies: accounts and audit, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> Books of account, etc.11Every society shall—acause to be kept proper books of account with respect to its transactions and its assets and liabilities, andbestablish and maintain a satisfactory system of control of its books of account, its cash holdings and all its receipts and remittances.2For the purposes of paragraph (a) of the preceding subsection proper books of account shall not be taken to be kept with respect to the matters mentioned in that paragraph if there are not kept such books as are necessary to give a true and fair view of the state of the affairs of the society and to explain its transactions. Form in which books of account may be kept.21Any book of account to be kept by a society may be kept either by making entries in bound books or by recording the matters in question in any other manner.2Where any such book of account is not kept by making entries in a bound book but by some other means, the society shall take adequate precautions for guarding against falsification and facilitating its discovery. General provisions as to accounts and balance sheets of societies.31Every revenue account of a society shall give a true and fair view—aif it deals with the affairs of the society as a whole, of the income and expenditure of the society as a whole, orbif it deals with a particular business conducted by the society, of the income and expenditure of the society in respect of that business,for the period to which the account relates.2Every society shall, in respect of each year of account, cause to be prepared either—aa revenue account which deals with the affairs of the society as a whole for that year, orbtwo or more revenue accounts for that year which deal separately with particular businesses conducted by the society.3In a case falling within paragraph (b) of the last preceding subsection, without prejudice to the application of subsection (1)(b) of this section to each revenue account dealing with a particular business conducted by the society, the revenue accounts in question, when considered together, shall give a true and fair view of the income and expenditure of the society as a whole for the year of account to which they relate.4Every balance sheet of a society shall give a true and fair view as at the date of the balance sheet—. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . of the state of the affairs of the society.5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7If in relation to any revenue account, revenue accounts or balance sheet of a society a member of the committee of the society fails to take all reasonable steps to secure compliance—awith the provision of subsection (1) or subsection (4) of this section which is applicable in that case, orbin a case falling within subsection (2)(b) of this section, with subsection (3) of this section,he shall be guilty of an offence . . . , unless he proves that he had reasonable grounds to believe, and did believe, that a competent and reliable person was charged with the duty of seeing that the relevant provision was complied with and was in a position to discharge that duty and a person guilty of an offence under this section shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.8In the case of a society to which this subsection applies, the preceding provisions of this section shall not have effect in relation to—aany revenue account of that society for a period ending before the last day of the year of account in respect of which the provisions of section 4(1) or section 4(5) of this Act (as the case may be) first apply to that society; andbany balance sheet of that society relating to its affairs as at a date before that day.9The last preceding subsection applies in the case of any society which is registered . . . under the Act of 1965 . . . at the date of the commencement of this Act, or which is first registered . . . on or after that date but before 1st January 1969.<Addition ChangeId="d29p249" CommentaryRef="c7492741"> Publication of accounts and balance sheets of societies.</Addition>3A1A society shall not publish any revenue account or balance sheet unless it has been signed by the secretary of the society and by two members of the committee of the society acting on behalf of that committee.2Where at the end of a society’s year of account no disapplication under section 4A(1) of this Act is in force in relation to the year, the society shall not publish a year end revenue account or balance sheet unless—ait has been previously audited by the auditor or auditors last appointed to audit the accounts and balance sheet of the society, andbit incorporates a report by the auditor or auditors stating whether in their opinion it complies with subsection (1) or, as the case may be, subsection (4) of section 3 of this Act.3Where at the end of a society’s year of account a disapplication under section 4A(1) of this Act is in force in relation to the year and the society’s turnover in the preceding year of account exceeded £90,000, the society shall not publish a year end revenue account or balance sheet unless—ait is one on which the society has obtained from a person appointed under subsection (2) of section 9A of this Act a report which meets the requirements of subsection (3) of that section, andbit incorporates so much of the report as relates to it.4Subject to subsection (6A) of this section,Where at the beginning of a year of account (in this subsection referred to as “the current year of account") a society is subject to subsection (2) of this section in relation to the publication of a year end revenue account or balance sheet for the preceding year of account, it shall not publish any interim revenue account or balance sheet for the current year of account—aif a disapplication under section 4A(1) of this Act is in force in relation to that year, unless it incorporates a report by an appropriate person stating whether in his opinion it complies with subsection (1) or (4), as the case may be, of section 3 of this Act, andbif no disapplication under section 4A(1) of this Act is in force in relation to that year, unless paragraphs (a) and (b) of subsection (2) of this section are met in relation to it.5Subject to subsection (6A) of this section,Where at the beginning of a year of account (in this subsection referred to as “the current year of account") a society is subject to subsection (3) of this section in relation to the publication of a year end revenue account or balance sheet for the preceding year of account, it shall not publish any interim revenue account or balance sheet for the current year of account unless it incorporates a report by an appropriate person stating—awhether, in his opinion, the revenue account or, as the case may be, the balance sheet, is in agreement with the books of account kept by the society under section 1 of this Act, andbwhether, in his opinion, on the basis of the information contained in those books of account, the revenue account or, as the case may be, the balance sheet complies with the requirements of this Act and the appropriate registration Act.6Subject to subsection (6A) of this section,Where a society’s year of account is one in relation to which a direction under section 9C of this Act has effect, the society shall not publish any year end or interim revenue account or balance sheet, unless it incorporates a report by the auditor or auditors appointed in pursuance of the direction stating whether in their opinion it complies with subsection (1) or (4), as the case may be, of section 3 of this Act.6ASubsections (4) to (6) of this section do not apply to an interim revenue account or balance sheet where—ait is published together with the latest year end revenue account and balance sheet complying with subsection (2) or (3) of this section, or audited under section 9C of this Act, as the case may be; andbit is marked in clearly legible characters and in a prominent position with the words “UNAUDITED REVENUE ACCOUNT” or, as the case may be, “UNAUDITED BALANCE SHEET”.7Subsection (3) of this section shall cease to apply in relation to a year of account if a direction under section 9C of this Act is made in relation to it.8Section 9B of this Act shall apply in relation to a person appointed for the purposes of subsection (4) or (5) of this section as it applies in relation to a person appointed under section 9A(2) of this Act.9In subsection (4) of this section, references to a disapplication under section 4A(1) of this Act being in force in relation to a year of account shall, where the year of account has ended, be construed as references to a disapplication under that provision being in force at the end of the year.10Subject to subsection (11) of this section, in subsections (4) and (5) of this section, references to an appropriate person are to a person who is—aa qualified auditor for the purposes of this Act, andbnot ineligible by virtue of section 8(1) of this Act to be appointed as auditor of the society.11In relation to the application of subsection (4) of this section to a society which—awas an exempt society in respect of the preceding year of account, andbappointed persons who were not qualified auditors to audit its accounts and balance sheet for that year,subsection (10) of this section shall, if the year is not one in relation to which the Authority has given a direction under section 4(7)(a) of this Act, have effect with the omission of paragraph (a).12In this section—“interim balance sheet", in relation to a year of account, means a balance sheet relating to the position at a time in the year other than the end;“interim revenue account", in relation to a year of account, means a revenue account for any period falling within the year of account, other than one ending at the end of the year;“turnover" has the same meaning as in section 4A of this Act;“year end balance sheet", in relation to a year of account, means a balance sheet relating to the position at the end of the year; and“year end revenue account", in relation to a year of account, means a revenue account for the year or for any period falling within the year of account and ending at the end of the year. Obligation to appoint auditors.41Subject to the following provisions of this section and section 4A(1) of this Act, every society shall in each year of account beginning on or after 1st January 1969 appoint a qualified auditor or qualified auditors to audit its accounts and balance sheet for that year.2Subsection (1) of this section shall not apply to any society . . . if—athe receipts and payments of that society in respect of the preceding year of account did not in the aggregate exceed £5,000;bthe number of its members at the end of that year did not exceed five hundred; andcthe value of its assets at the end of that year did not in the aggregate exceed £5,000.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4A society to which by virtue of subsection (2) . . . of this section subsection (1) of this section does not apply in respect of any year of account is in this Act referred to as an exempt society in respect of that year of account.5Subject to any direction given by the Authority under the next following subsection, every society which is an exempt society in respect of the current year of account shall in that year appoint at its option either—aa qualified auditor or qualified auditors, orbtwo or more persons who are not qualified auditors,to audit its accounts and balance sheet for that year.6The Authority may give a direction in the case of any particular society which is an exempt society in respect of the current year of account requiring it to appoint a qualified auditor to audit its accounts and balance sheet for that year.7The Authority may give a direction in the case of any particular society which was an exempt society in respect of any year of account before the year of account in which that direction is given and did not appoint a qualified auditor or qualified auditors to audit its accounts and balance sheet for that year—arequiring it to appoint a qualified auditor to audit those accounts and that balance sheet, andbin a case where that society has sent to the Authority its annual return for that year before the date of the direction, requiring it after its accounts and balance sheet have been audited by a qualified auditor to send to the Authority within three months from receipt of the direction a further annual return complying with the requirements of this Act and . . . of section 39 of the Act of 1965 (other than that as to time of sending).8Regulations made by the . . .Treasury may—asubstitute for any sum or number for the time being specified in subsection (2) of this section . . . such sum, number . . . as may be specified in the regulations; andbprescribe what receipts and payments of a society shall be taken into account for the purposes of those subsections.<Addition ChangeId="d29p577" CommentaryRef="c7493471"> Power of societies to disapply section 4.</Addition>4A1Subject to subsections (3) and (4) of this section, a society may disapply section 4 of this Act in relation to any year of account beginning on or after the day on which the Deregulation (Industrial and Provident Societies) Order 1996 comes into force if—athe value of its assets at the end of the preceding year of account did not in the aggregate exceed £2,800,000, andbits turnover for that year did not exceed £5,600,0002The power conferred by subsection (1) of this section shall be exercisable by resolution passed at a general meeting at which—aless than 20 per cent. of the total votes cast are cast against the resolution, andbless than 10 per cent. of the members of the society for the time being entitled under the society’s rules to vote cast their votes against the resolution.3Subsection (1) of this section shall not apply to a society which—ais a credit union within the meaning of the Credit Unions Act 1979, b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .bais registered in the register of social landlords maintained under section 57 of the Housing (Scotland) Act 2001 (asp 10),cis, or has, a subsidiary,d ... ... or e holds, or has, at any time since the end of the preceding year of account, held, a deposit . . ., other than a deposit in form of withdrawable share capital. 4The Authority may by notice to a society disapply subsection (1) of this section in relation to the year of account of the society in which the notice is given.5Where a society exercises the power conferred by subsection (1) of this section, the disapplication shall cease to have effect if, at any time before the end of the year of account to which it relates—athe society becomes one to which subsection (3) of this section applies, orbthe Authority gives the society notice under subsection (4) of this section.6 In the case of a society which is a charity within the meaning of the Charities Act 1993 , or a recognised body as defined by section 1(7) of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 , subsection (1) of this section shall have effect with the substitution for paragraph (b) of—“ bits gross income for that year did not exceed £250,000."7For a period which is a society’s year of account, but not in fact a year, the maximum figure in subsection (1)(b) of this section (including that provision as it has effect by virtue of subsection (6) of this section) shall be proportionately adjusted.8In this section, “turnover", in relation to a society, means the amounts derived from the provision of goods and services falling within the society’s activities, after deduction of—atrade discounts,bvalue added tax, andcany other taxes based on the amounts so derived.9In subsection (3), the reference to a deposit must be read with—asection 22 of the Financial Services and Markets Act 2000;bany relevant order under that section;cSchedule 2 to that Act. Re-appointment and removal of qualified auditors.51A qualified auditor appointed to audit the accounts and balance sheet of a society for the preceding year of account shall be re-appointed as auditor of the society for the current year of account unless—aa resolution has been passed at a general meeting of the society appointing somebody instead of him or providing expressly that he shall not be re-appointed, or or disapplying section 4 of this Act in relation to the current year of accountbhe has given to the society notice in writing of his unwillingness to be re-appointed, orche is ineligible for appointment as auditor of the society for the current year of account, ordhe has ceased to act as auditor of the society by reason of incapacity:Provided that, where notice is given of an intended resolution to appoint some person or persons in place of a retiring auditor and the resolution cannot be proceeded with at the meeting because of the death or incapacity of that person or persons, or because he or they are ineligible for appointment as auditor or auditors of the society for the current year of account (as the case may be), the retiring auditor shall not be automatically re-appointed by virtue of this subsection.2For the purposes of the last preceding subsection, a person is ineligible for appointment as auditor of a society for the current year of account if, but only if—ahis appointment in relation to the society is prohibited by section 8 of this Act, orb(in the case of a society which is not an exempt society in respect of that year of account) he is not a qualified auditor at the time when the question of his appointment falls to be considered. Provisions as to resolutions relating to appointment and removal of auditors.61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , a resolution at a general meeting of a society—aappointing another person as auditor in place of a retiring qualified auditor, orbproviding expressly that a retiring qualified auditor shall not be re-appointed,shall not be effective unless notice of the intention to move it has been given to the society not less than twenty-eight days before the meeting at which it is moved.2Where notice of the intention to move any such resolution has been given under subsection (1) of this section to a society which is required by its rules to give notice to its members of the meeting at which the resolution is to be moved, the society shall if it is practicable to do so give them notice of the resolution at the same time and in the same manner as it gives notice of the meeting.3Where notice of the intention to move any such resolution has been given to any society under subsection (1) of this section, and that society does not give notice of the resolution under the last preceding subsection, it shall give notice of the resolution to its members not less than fourteen days before the meeting at which the resolution is to be moved, either by advertisement in a newspaper having an appropriate circulation or in any other way allowed by the rules of the society.4Where—afor any of the reasons mentioned in the proviso to subsection (1) of the last preceding section an intended resolution to appoint some person or persons in place of a retiring qualified auditor cannot be proceeded with at the meeting, andbby the rules of the society an auditor can only be appointed by a resolution passed at a general meeting after notice of the intended resolution has been given to the society before the meeting,a resolution passed at that meeting re-appointing the retiring auditor or appointing an auditor in place of the retiring auditor shall be effective notwithstanding that no notice of that resolution has been given to the society under its rules.5On receipt by a society of notice given under subsection (1) of this section of an intended resolution, it shall forthwith send a copy of the notice to the retiring auditor.6On receipt of a copy of such a notice, the retiring auditor may at any time before the date of the general meeting make representations in writing to the society (not exceeding a reasonable length) with respect to the intended resolution, and, without prejudice to the preceding provision, the retiring auditor may—anotify the society that he intends to make such representations, andbrequest that notice of his intention, or of any such representations made by him and received by the society before notice of the intended resolution is given to its members, shall be given to members of the society.7Subject to the next following subsection, a society which receives representations or a notification of intended representations under the last preceding subsection before the date when notice of the intended resolution is required by subsection (2) or subsection (3) of this section (as the case may be) to be given to its members shall—ain any notice of the resolution given to its members, state that it has received those representations or that notification (as the case may be),bin any such notice, state that any members may receive on demand made before the date of the general meeting a copy of any representations which have been or may be received by the society before that date, andcsend a copy of any representations received by the society before the date of the meeting to any member on demand made before that date;but without prejudice either to the preceding provisions of this subsection or to his right to be heard orally, the retiring auditor may also require that any representations made by him before the date of the general meeting shall be read out at the meeting.7AA society (“S”) is to be regarded as sending a member (“M”) a copy of the document containing the representations received by it for the purposes of subsection (7)(c) if each of the following conditions is satisfied.7BThe first condition is that M—ahas agreed (generally or specifically) that S may make the document available to M on a website, andbhas not revoked that agreement.7CThe second condition is that S has notified M of—athe presence of the document on the website,bthe address of the website,cthe place on the website where the document may be accessed, anddhow to access the document.7DThe third condition is that the document is present on the website for the whole of the period—abeginning when S sends M the notification referred to in subsection (7C) or, if later, when the document first appears on the website, andbending 28 days after the later of the two dates referred to in paragraph (a).7EIf the document is absent from the website for part of the period referred to in subsection (7D), the absence is to be disregarded if it is wholly attributable to circumstances that it would not be reasonable to have expected S to prevent or avoid.8Copies of any such representations need not be sent out, and the representations need not be read out at the meeting, if, on the application either of the society or of any other person, the High Court is satisfied that the rights conferred by this section are being abused to secure needless publicity for defamatory matter; and the Court may order the costs of the society on an application under this section to be paid, in whole or in part, by the auditor, notwithstanding that he is not a party to the application.9In the application of subsection (8) of this section to a Scottish society, for the reference to the High Court there shall be substituted a reference to the Court of Session and for the reference to costs there shall be substituted a reference to expenses.10Any provision in this section which requires notice to be given to the members of a society or confers any right upon a member (as the case may be) shall be construed in the case of a meeting of delegates appointed by members as requiring the notice to be given to the delegates so appointed or conferring the right upon a delegate (as the case may be). Qualified auditors.71. . . no person shall be a qualified auditor for the purposes of this Act unless he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restrictions on appointment of auditors.81None of the following persons shall be appointed as auditor of a society—aan officer or servant of the society;ba person who is a partner of or in the employment of, or who employs, an officer or servant of the society; orc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2A person shall also not be appointed as auditor of an industrial and provident society if—ahis appointment as auditor of any other industrial and provident society—iwhich is a subsidiary of that society, oriiof which that society is a subsidiary, oriiiwhich is a subsidiary of the society of which that society is a subsidiary,is prohibited by virtue of the last preceding subsection; orbhe is prohibited by section 1214 of the Companies Act 2006 (independence requirement) from acting as statutory auditor of a company which is a subsidiary of that society.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4Any appointment made by a society in contravention of any of those provisions shall not be an effective appointment for the purposes of this Act.5In this section “company” has the same meaning as in section 15 of this Act and references to an officer or servant shall be construed as not including an auditor. Auditors’ report and right of access to books and to attend and be heard at meetings.91The auditors of a society shall make a report to the society on the accounts examined by them, and on the revenue account or accounts and the balance sheet of the society for the year of account in respect of which they are appointed.2The report shall state whether the revenue account or accounts and the balance sheet for that year comply with the requirements of this Act and the appropriate registration Act and whether, in the opinion of the auditors—athe revenue account or accounts give a true and fair view in accordance with section 3 of this Act of the income and expenditure of the society as a whole for that year of account and, in the case of each such account which deals with a particular business conducted by the society, a true and fair view in accordance with that section of the income and expenditure of the society in respect of that business for that year, andbthe balance sheet gives a true and fair view in accordance with that section either of the assets and current liabilities of the society and the resulting balances of its funds or of the state of the affairs of the society (as the case may require) as at the end of that year of account.3Without prejudice to the provisions of the last preceding subsection, where the report of the auditors relates to any accounts other than the revenue account or accounts for the year of account in respect of which they are appointed that report shall state whether those accounts give a true and fair view of any matter to which they relate.4It shall be the duty of the auditors of a society, in preparing their report under this section, to carry out such investigations as will enable them to form an opinion as to the following matters, that is to say—awhether the society has kept proper books of account in accordance with the requirements of section 1(1)(a) of this Act;bwhether the society has maintained a satisfactory system of control over its transactions in accordance with the requirements of section 1(1)(b) of this Act; andcwhether the revenue account or accounts, the other accounts (if any) to which the report relates, and the balance sheet are in agreement with the books of account of the society;and if the auditors are of opinion that the society has failed to comply with section 1(1)(a) or (b) of this Act, or if the revenue account or accounts, the other accounts (if any) and the balance sheet are not in agreement with the books of account of the society, the auditors shall state that fact in their report.5Every auditor of a society—ashall have a right of access at all times to the books, deeds and accounts of the society, and to all other documents relating to its affairs, andbshall be entitled to require from the officers of the society such information and explanations as he thinks necessary for the performance of the duties of the auditors.6If the auditors fail to obtain all the information and explanations which, to the best of their knowledge and belief, are necessary for the purposes of their audit, they shall state that fact in their report.7The auditors of a society shall be entitled—ato attend any general meeting of the society, and to receive all notices of and other communications relating to any general meeting which any member of the society is entitled to receive, andbto be heard at any meeting which they attend on any part of the business of the meeting which concerns them as auditors.8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <Addition ChangeId="d29p1226" CommentaryRef="c7493811"> Duty to obtain accountant’s reports where section 4 applied.</Addition> 9A 1Subsection (2) of this section applies where—aat the end of a society’s year of account a disapplication under section 4A(1) of this Act is in force in relation to the year, andbthe society’s turnover in the preceding year of account exceeded £90,000.2The society shall, before the end of the period of 28 days beginning immediately after the end of the year of account, appoint an appropriate person to make—aa report on the society’s accounts and balance sheet for the year which meets the requirements of subsection (3) of this section, andba report relating to the preceding year of account which meets the requirement of subsection (4) of this section.3A report for the purposes of subsection (2)(a) of this section shall—astate whether, in the opinion of the person making the report, the revenue account or accounts, the other accounts (if any) to which the report relates, and the balance sheet are in agreement with the books of account kept by the society under section 1 of this Act, andbstate whether, in that person’s opinion, on the basis of the information contained in those books of account, the revenue account or accounts and the balance sheet comply with the requirements of this Act and the appropriate registration Act.4A report for the purposes of subsection (2)(b) of this section shall state whether in the opinion of the person making the report the financial criteria for the exercise of the power conferred by section 4A(1) of this Act were met in relation to the year.5In subsection (2) of this section, the reference to an appropriate person is to a person who is—aa qualified auditor for the purposes of this Act, andbnot ineligible by virtue of section 8(1) of this Act to be appointed as auditor of the society.6In this section, “turnover" has the same meaning as in section 4A of this Act.<CommentaryRef Ref="c7493821"/>Rights of person appointed under section 9A(2).9B1A person appointed under section 9A(2) of this Act shall, for the purposes of his appointment—ahave a right of access at all times to the books, deeds and accounts of the relevant society, and to all other documents relating to its affairs, andbbe entitled to require from the officers of the relevant society such information and explanations as he thinks necessary.2If a person appointed under section 9A(2) of this Act fails to obtain all the information and explanations which, to the best of that person’s knowledge and belief, are necessary for the purposes of doing what he has been appointed to do, that fact shall be stated in his report.3A person appointed under section 9A(2) of this Act shall be entitled—ato receive notice of, and attend, any general meeting of the relevant society at which any relevant matter is discussed, andbto be heard at any such general meeting which he attends on any part of the business of the meeting which relates to any relevant matter.4For the purposes of subsection (3) of this section, the following are relevant matters, namely—aany report of the person appointed under subsection (2) of section 9A of this Act, andbany matter which is relevant to what that person has been appointed under that subsection to do.5In this section, references to the relevant society, in relation to a person appointed under section 9A(2) of this Act, are to the society responsible for his appointment under that provision.<CommentaryRef Ref="c7493841"/>Registrar’s power to require accounts for past years to be audited.9C1The Authority may give a direction to a society in respect of any relevant year of account of the society preceding that in which the direction is given—arequiring it to appoint a qualified auditor or qualified auditors to audit its accounts and balance sheet for that year, andbwhere it has sent to the Authority its annual return for that year before the date of the direction, requiring it after its accounts and balance sheet have been audited by a qualified auditor or qualified auditors to send to the Authority within three months from receipt of the direction a further annual return complying with the requirements of this Act and section 39 of the Act of 1965 (other than that as to time of sending).2For the purposes of this section, a year of account of a society is a relevant year of account if it is one at the end of which there is in force in relation to it a disapplication under section 4A(1) of this Act. Remuneration of qualified auditors.101Regulations made by the . . . Treasury may prescribe the maximum rates of remuneration to be paid by societies for the audit of their accounts and balance sheets by qualified auditors or for the making of a report for the purposes of section 3A(4)(a) or (5) or 9A(2)(a) or (b) of this Act.2No auditor or reporting accountantshall ask for, receive or be entitled to receive remuneration in excess of the rate prescribed in respect of his services by regulations made under this section. 3In this section, “reporting accountant" means a person appointed to make a report for the purposes of section 3A(4)(a) or (5) or 9A(2)(a) or (b) of this Act. Amendments relating to annual returns of societies.111The annual return which a society is required to send . . . to the Authority by section 39(1) of the Act of 1965 . . . shall be a return relating to the affairs of the society, and accordingly—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . bfor the words from “of the income" to “audited” in section 39(1) of the Act of 1965,there shall be substituted the words “relating to its affairs for the period required by this section to be included in the return"; . . . 2The annual return sent by a society under . . . the provisions mentioned in the preceding subsection—ashall contain the revenue account or accounts of the society prepared in accordance with section 3(2) of this Act in respect of the year of account to which the return relates, and a balance sheet as at the end of that year, andbshall not contain any other accounts or been the subject of a report for the purposes of section 9A(2)(a) of this Act.3The power of the Authority . . . under section 72(1) or 72A of the Act of 1965 . . . to determine the form of an annual return and the particulars to be contained in such a return shall be without prejudice to the provisions of the last preceding subsection.4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Every society shall provide, together with—aevery copy of its last annual return supplied on demand to a member or person interested in the funds of the society, in accordance with the requirements of . . . section 39(5) of the Act of 1965 . . . b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a copy of the report of the auditors on the accounts and balance sheet contained in the return . . . 5AWhere the year of account to which an annual return relates is one at the end of which there is in force in relation to the year a disapplication under section 4A(1) of this Act, subsection (5) of this section shall have effect as if for the reference to the report of the auditors on the accounts and balance sheet contained in the return there were substituted a reference to any report which the society is required, because of the disapplication, to obtain under section 9A(2)(a) of this Act.6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consequential amendments of rules by societies. <CommentaryRef Ref="c7494761"/>121Notwithstanding anything in the rules of any society, the committee of a society may by resolution passed during the appropriate period after the commencement of this Act or of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 1993 make such amendments of the rules of the society as may be consequential on the provisions of this Act or of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 1993.2For the purposes of the preceding subsection the appropriate period after the commencement of this Act, in relation to any society, shall be whichever is the longer of the following two periods, that is to say—athe period of one year beginning with the date of the commencement of this Act, andbthe period beginning with the date of the commencement of this Act and ending with the date on which an amendment of the rules of that society is first registered after that date . . . under section 10 of the Act of 1965.2AFor the purposes of subsection (1) the appropriate period after the commencement of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 1993 shall be the period of one year beginning with the date of coming into force of those Regulations.3Notwithstanding anything . . . in section 10 of the Act of 1965, . . . the . . . shall not be required to register any amendment of a society’s rules unless such consequential amendments of the rules of that society as are mentioned in subsection (1) of this section either have been made before the application for registration of that amendment or are to be effected by that amendment. Industrial and provident societies: group accounts Group accounts of industrial and provident societies.131Subject to the provisions of the next following section, where at the end of a year of account of an industrial and provident society beginning on or after 1st January 1969 the society has subsidiaries, it shall cause to be prepared accounts for that year (in this Act referred to as “group accounts”) dealing as mentioned in the following provisions of this section with the state of affairs and income and expenditure of the society and its subsidiaries.2The group accounts of an industrial and provident society shall give a true and fair view of the state of affairs and income and expenditure of the society and the subsidiaries dealt with thereby as a whole, so far as concerns members of the society.3Without prejudice to the provisions of the last preceding subsection, the group accounts shall comprise such accounts and contain such particulars as the Treasury may prescribe by regulations made under this section.4Where the year of account of a subsidiary does not coincide with that of the industrial and provident society of which it is a subsidiary, the group accounts shall, unless the Authority on the application or with the consent of the committee of the society otherwise directs, deal with the subsidiary’s state of affairs as at the end of its year of account ending with or last before that of the society, and with the subsidiary’s income and expenditure for that year of account.5An industrial and provident society which has caused group accounts to be prepared in accordance with subsection (1) of this section shall submit those accounts for audit to the auditors appointed to audit the accounts and balance sheet of the society for that year of account: and those auditors shall make a report to the society on the group accounts, stating whether those accounts have been properly prepared in accordance with the requirements of this Act and the regulations (if any) made under this Act and whether in their opinion they give a true and fair view of the state of affairs and income and expenditure of the society and its subsidiaries in accordance with subsection (2) of this section.6An industrial and provident society shall send its group accounts and a copy of the report of the auditors under the last preceding subsection to the Authority together with its annual return for the year of account to which those group accounts relate.7The latest group accounts of an industrial and provident society shall be supplied free of charge, together with the latest annual return of the society, to every member or person interested in the funds of the society who applies under section 39(5) of the Act of 1965 for a copy of the latest annual return; and any such group accounts shall be taken to be a document kept by the Authority under that Act for the purposes of section 71(1) of that Act.8Subsections (6) to (10) of section 39 of the Act of 1965 apply to the latest group accounts of an industrial and provident society as those subsections apply to a copy of the latest annual return of an industrial and provident society. 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.<Addition ChangeId="key-a14c88722aeb68f9acbc58b5751c3fc0-1460980218750" CommentaryRef="key-a14c88722aeb68f9acbc58b5751c3fc0">Form etc. of electronic documents sent to the Authority</Addition>14ASection 72A of the Act of 1965 applies for the purposes of this Act as it applies for the purposes of that Act. Meaning of “subsidiary".151For the purposes of this Act, a company shall, subject to the provisions of subsection (4) of this section, be deemed to be a subsidiary of an industrial and provident society if, but only if, that society either—ais a member of the company and controls the composition of its board of directors; orbholds more than half in nominal value of the company’s equity share capital.2For the purposes of paragraph (a) of the preceding subsection, the composition of a company’s board of directors shall be deemed to be controlled by an industrial and provident society if, but only if, that society by the exercise of some power exercisable by it without the consent or concurrence of any other person can appoint or remove the holders of all or a majority of the directorships.3A society shall be deemed for the purposes of subsection (2) of this section to have power to appoint to a directorship if either—aa person cannot be appointed thereto without the exercise in his favour by that society of such a power as is mentioned in that subsection; orba person’s appointment thereto follows necessarily from his appointment as a member of the committee of that society; orcthe directorship is held by that society itself.4In determining whether a company is a subsidiary of an industrial and provident society—aany shares held or power exercisable by that society in a fiduciary capacity shall be treated as not held or exercisable by it;b(subject to the two following paragraphs), any shares held or power exercisable by any person as a nominee for that society (except where that society is concerned only in a fiduciary capacity) shall be treated as held or exercisable by that society;cany shares held or power exercisable by any person by virtue of the provisions of any debentures of the company or of a trust deed for securing any issue of such debentures shall be disregarded; anddany shares held or power exercisable by, or by a nominee for, that society (not being held or exercisable as mentioned in the last preceding paragraph) shall be treated as not held or exercisable by that society if the ordinary business of that society includes the lending of money and the shares are held or power is exercisable as mentioned above by way of security only for the purposes of a transaction entered into in the ordinary course of that business.5For the purposes of this Act, an industrial and provident society shall be deemed to be a subsidiary of another such society if, but only if, that other society either—ais a member of the first mentioned society and controls the composition of its committee; orbcan exercise a majority of the votes to which members of the first-mentioned society are entitled under its rules.6For the purposes of paragraph (a) of the last preceding subsection, the composition of a society’s committee shall be deemed to be controlled by another society if, but only if, either—athat other society by the exercise of some power exercisable by it without the consent or concurrence of any other person can appoint and remove the members or a majority of the members of that committee; orbthat other society is itself a member of that committee and by the exercise of such a power as is mentioned in the preceding paragraph can either appoint and remove the remaining members of that committee or appoint and remove such number of members of that committee as, together with itself, would constitute a majority of the members of that committee.7A society shall be deemed for the purposes of subsection (6) of this section to have power to appoint a person to membership of the committee of another society if either—ahe cannot be appointed without the exercise in his favour by the first mentioned society of such a power as is mentioned in paragraph (a) of that subsection; orbhis appointment follows necessarily from his appointment as a member of the committee of the first-mentioned society.8Subsection (4) of this section shall apply with the necessary modifications in determining whether an industrial and provident society is a subsidiary of another such society as it applies in determining whether a company is a subsidiary of such a society.9In this section “company” includes any body corporate other than an industrial and provident society, and “equity share capital” means, in relation to a company, its issued share capital excluding any part thereof which, neither as respects dividends nor as respects capital, carries any right to participate beyond a specified amount in a distribution. Societies registered under the Act of<Emphasis>1896</Emphasis>: valuations and rules. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c7495091"/>16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17 Miscellaneous and supplementary Offences.18Any contravention by a society of any provision of this Act and any failure by a society to comply with any provision of this Act or any direction given by the Authority under section 4 or 9C(1) of this Act shall be an offence under the appropriate registration Act. Regulations.191Any power to make regulations under this Act may be exercised so as to make different provision in relation to different cases or different circumstances to which the power is applicable.2Any power to make regulations under this Act shall be exercisable by statutory instrument, and any statutory instrument containing any regulations made under section 4 or section 10 of this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Minor and consequential amendments, repeals and transitional provisions.201Except as provided by Schedule 3 to this Act—athe enactments specified in Schedule 1 to this Act shall have effect subject to the amendments set out in that Schedule, being minor amendments and amendments consequential on the preceding provisions of this Act; . . . 2Schedule 3 to this Act shall have effect for the purpose of the transition to the provisions of this Act from the law in force before the commencement of those provisions. Interpretation.211In this Act, except so far as the context otherwise requires, the following expressions have the following meanings respectively, that is to say—“accounts" means the profit and loss account required to be prepared by section 226 of the Companies Act 1985 as applied by regulation 3 of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 1993; Act of 1896” means the Friendly Societies Act 1896;Act of 1965” means the Industrial and Provident Societies Act 1965;“annual return", . . . in relation to a society registered under the Act of 1965, means the annual return which that society is required to send to the Authority by section 39(1) of that Act;. . .;exempt society” has the meaning assigned to it by section 4(4) of this Act;“group accounts" means the accounts required to be prepared by section 227 of the Companies Act 1985 as applied by regulation 3 of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 1993.industrial and provident society” means a society registered under the Act of 1965; “qualified auditor" means a person eligible for appointment as an auditor of the society under Part II of the Companies Act 1989 as applied by paragraph 3 of Schedule 9 to those Regulations;registered branch” means a branch registered under the Act of 1896 of a society registered under that Act;Scottish society” means any body which is . . . a society registered under the Act of 1965 . . . whose registered office is situated in Scotland;society” means any body which is . . . a society registered under the Act of 1965;subsidiary” has the meaning assigned to it by section 15 of this Act;year of account”—. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . in relation to a society registered under the Act of 1965, means any period required by section 39 of that Act to be included in an annual return of that society.2In this Act “the appropriate registration Act”—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b)in relation to a society registered under the Act of 1965 or to a member of the committee of any such society, means the Act of 1965;and any reference to an offence under the appropriate registration Act is a reference . . . to an offence under section 61 of the Act of 1965 . . . 3In this Act, “the current year of account”, in relation to the appointment of an auditor or auditors, means the year of account in which the question of that appointment arises, and “the preceding year of account” means the year of account immediately preceding the current year of account.4In this Act, except so far as the context otherwise requires—areferences to a society registered and to the registration of a society under the Act of 1896 include respectively references to a registered branch and to the registration under that Act of a branch of a society so registered; andbreferences to a society registered under the Act of 1965 include references to a society deemed to be so registered by virtue of section 4 of that Act. Channel Islands and Isle of Man.221Her Majesty may by Order in Council provide—athat all or any of the provisions of this Act shall extend to any of the Channel Islands, orbthat all or any of the provisions of this Act, in so far as those provisions relate to societies registered under the Act of 1896, shall extend to the Isle of Man,with in either case such exceptions, adaptations and modifications (if any) as may be specified in the Order.2Any Order in Council made under this section may be varied or revoked by a subsequent Order in Council so made.3Any Order in Council revoking an Order in Council made under this section may contain such transitional or other incidental or supplemental provisions as appear to Her Majesty to be necessary or expedient in consequence of the revocation. Short title, citation, construction and extent.231This Act may be cited as the Friendly and Industrial and Provident Societies Act 1968.2. . .; . . . and this Act and the Industrial and Provident Societies Acts 1965 and 1967 may be cited together as the Industrial and Provident Societies Acts 1965 to 1968.3References in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as references to that enactment as amended by or under any other enactment, including this Act.4This Act—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . cin its application to societies registered under the Act of 1965, shall be construed as one with that Act.5This Act shall not extend to Northern Ireland.Words repealed by Friendly Societies Act 1974 (c. 46), Sch. 11S. 3(5) repealed (1.9.1996) by S.I. 1996/1738, arts. 1, 9(3)Ss. 3(6), 4(3), 9(8), 11(4)(6)-(8), 16, 17(4), Sch. 1 paras. 1-8, Schs. 2, 3 paras. 5, 6 repealed by Friendly Societies Act 1974 (c.46), Sch. 11Words repealed by Friendly Societies Act 1971 (c. 66), s. 11(5)(6) and S.I. 1971/1899, but not so as to affect the amount of the fine which may be imposed on conviction of an offence committed before 31.12.1971Words substituted by Friendly Societies Act 1971 (c. 66), s. 11(5)(6) and S.I. 1971/1899, but not so as to affect the amount of the fine which may be imposed on conviction of an offence committed before 31.12.1971Words substituted (E.W.S) by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289GS. 3A inserted (1.9.1996) by S.I. 1996/1738, arts. 1, 9(3)Word in s. 3A(11) substituted (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1), Sch. 3 Pt. III para. 247 (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)S. 4 extended (1.10.1996) by 1996 c. 52 s. 7, Sch. 1 Pt. III para. 17; S.I. 1996/2402, art. 3S. 4 applied (1.11.2001) by 2001 asp 10, s. 63, Sch. 7 para. 14; S.S.I. 2001/336, art. 2(3), Sch. Pt. II (subject to transitional provisions in art. 3)S. 4(1) extended by Housing Associations Act 1985 (c. 69, SIF 61), s. 25S. 4(1) words inserted (1.9.1996) by S.I. 1996/1738, arts. 1, 9(5)Words repealed by Friendly Societies Act 1974 (c. 46), Sch. 11Ss. 3(6), 4(3), 9(8), 11(4)(6)-(8), 16, 17(4), Sch. 1 paras. 1-8, Schs. 2, 3 paras. 5, 6 repealed by Friendly Societies Act 1974 (c.46), Sch. 11Words in s. 4(5)(6)(7) substituted (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1), Sch. 3 Pt. III para. 248(a) (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)Words in s. 4(7)(b) substituted (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1), Sch. 3 Pt. III para. 248(b) (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)S. 4(8): transfer of functions (1.12.2001) by virtue of S.I. 2001/2617, arts. 2(b), 4(1), Sch. 1 Pt. I (with art. 5); S.I. 2001/3538, art. 2(1)Words in s. 4(8) repealed (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1)(2), Sch. 3 Pt. III para. 248(c), Sch. 4 (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)S. 4A inserted (1.9.1996) by S.I. 1996/1738 arts. 1, 8(1)S. 4A(3)(ba) inserted (1.11.2001) by 2001 asp 10, s. 112, Sch. 10 para. 2(b); S.S.I. 2001/336, art. 2(3), Sch. Pt. II Table (subject to transitional provisions in art. 3)Words in s. 4A(3)(e) repealed (1.12.2001) by S.I. 2001/3649, arts. 1, 184(2)Words in s. 4A(4)(5)(b) substituted (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1), Sch. 3 Pt. III para. 249 (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)1993 c. 10.1990 c. 40.S. 4A(9) inserted (1.12.2001) by S.I. 2001/3649, arts. 1, 184(3)S. 5(1)(a) inserted (1.9.1996) by S.I. 1996/1738, arts. 1, 9(6)Words repealed by Friendly Societies Act 1971 (c. 66), Sch. 3Words in s. 7(1) repealed (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1)(2), Sch. 3 Pt. III para. 250(a), Sch. 4 (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)Words in s. 7(1) substituted by S.I. 1991/1997, reg. 2, Sch. para. 20(2) (with reg. 4)S. 7(2)(3) repealed (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1)(2), Sch. 3 Pt. III para. 250(b), Sch. 4 (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)S. 8(1)(c) and (3) deleted (1.10.1991) by S.I. 1991/1997, reg. 2, Sch. para. 20(3)(a)(with reg. 4)S. 8(2)(b) substituted (1.10.1991) by S.I. 1991/1997, reg. 2, Sch. para. 20(3)(b)(with reg. 4)Ss. 3(6), 4(3), 9(8), 11(4)(6)-(8), 16, 17(4), Sch. 1 paras. 1-8, Schs. 2, 3 paras. 5, 6 repealed by Friendly Societies Act 1974 (c.46), Sch. 11S. 9A inserted (1.9.1996) by S.I. 1996/1738, arts. 1, 8(2)9B inserted (1.9.1996) by S.I. 1996/1738, arts. 1, 8(2)S. 9C inserted (1.9.1996) by S.I. 1996/1738, arts. 1, 8(2)Word in s. 9C(1) substituted (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1), Sch. 3 Pt. III para. 251(a) (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)Words in s. 9C(1)(b) substituted (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1), Sch. 3 Pt. III para. 251(b) (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)S. 10(1): transfer of functions (1.12.2001) by virtue of S.I. 2001/2617, arts. 2(b), 4(1), Sch. 1 Pt. I (with art. 5); S.I. 2001/3538, art. 2(1)Words in s. 10(1) repealed (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1)(2), Sch. 3 Pt. III para. 252 (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)S. 10(1) words inserted (1.9.1996) by S.I. 1996/1738, arts. 1, 9(7)S. 10(2) words inserted (1.9.1996) by S.I. 1996/1738, arts. 1, 9(8)S. 10 amended by Friendly Societies Act 1974 (c. 46), s. 40S. 10(3) added (1.9.1996) by S.I. 1996/1738, arts. 1, 9(9)Words repealed by Friendly Societies Act 1974 (c. 46), Sch. 11Words in s. 11(1)(3) substituted (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1), Sch. 3 Pt. III para. 253 (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)S. 11(1)(a) repealed by Friendly Societies Act 1974 (c. 46), Sch. 11S. 11(2)(a) amended (19.12.1993) by S.I. 1993/3245, reg. 7(1), Sch. para. 4(1).S. 11(2)(b) substituted (19.12.1993) by S.I. 1993/3245, reg. 7(1), Sch. para. 4(2).S. 11(2)(b) words added (1.9.1996) by S.I. 1996/1738, arts. 1, 9(10)Ss. 3(6), 4(3), 9(8), 11(4)(6)-(8), 16, 17(4), Sch. 1 paras. 1-8, Schs. 2, 3 paras. 5, 6 repealed by Friendly Societies Act 1974 (c.46), Sch. 11S. 11(5)(b) repealed by Friendly Societies Act 1974 (c. 46), Sch. 11S. 11(5A) added (1.9.1996) by S.I. 1996/1738, arts. 1, 9(11)S. 12 saved by Friendly Societies Act 1974 (c. 46), Sch. 10 para. 14(b)Words in s. 12(2) inserted (19.12.1993) by S.I. 1993/3245, reg. 7(1), Sch. para. 5(1).Words repealed by Friendly Societies Act 1974 (c. 46), Sch. 11S. 12(2A) inserted (19.12.1993) by S.I. 1993/3245, reg. 7(1), Sch. para. 5(2).Words in s. 12(3) substituted (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1), Sch. 3 Pt. III para. 254 (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)S. 13(3): transfer of functions (1.12.2001) by virtue of S.I. 2001/2617, arts. 2(b), 4(1), Sch. 1 Pt. I (with art. 5); S.I. 2001/3538, art. 2(1)Words in s. 13(3) substituted (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1), Sch. 3 Pt. III para. 255(a) (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)Words in s. 13(4)(6)(7) substituted (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1), Sch. 3 Pt. III para. 255 (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)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, 12Ss. 3(6), 4(3), 9(8), 11(4)(6)-(8), 16, 17(4), Sch. 1 paras. 1-8, Schs. 2, 3 paras. 5, 6 repealed by Friendly Societies Act 1974 (c.46), Sch. 11S. 17 repealed (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1)(2), Sch. 3 Pt. III para. 257, Sch. 4 (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)Word in s. 18 substituted (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1), Sch. 3 Pt. III para. 258 (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)S. 18 words inserted (1.9.1996) by S.I. 1996/1738, arts. 1, 9(12)S. 19(3) repealed (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1)(2), Sch. 3 Pt. III para. 259, Sch. 4 (subject to art. 13(3)); S.I. 2001/3538, art. 2(1)Words repealed by Friendly Societies Act 1974 (c. 46), Sch. 11Definitions inserted (19.12.1993) by S.I. 1993/3245, reg. 7(1), Sch. para. 6(a).1896 c. 25. 1965 c. 12. Words repealed by Friendly Societies Act 1974 (c. 46), Sch. 11Words in definition ofannual return in s. 21(1) substituted (1.12.2001) by S.I. 2001/3649, arts. 1, 185Definition ofcollecting society in s. 21(1) repealed (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1)(2), Sch. 3 Pt. III para. 260(a), Sch. 4 (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)Definition in s. 21(1) substituted (19.12.1993) by S.I. 1993/3245, reg. 7(1), Sch. para. 6(b).Words in definition ofScottish society in s. 21(1) inserted (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1), Sch. 3 Pt. III para. 260(b) (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)Para. 8 repealed by Friendly Societies Act 1974 (c. 46), Sch. 11S. 21(2)(a) repealed by Friendly Societies Act 1974 (c. 46), Sch. 11Words in s. 23(2) omitted (1.12.2001) by virtue of S.I. 2001/3647, art. 5, Sch. 3 para. 9 (with art. 6)Words repealed by Friendly Societies Act 1974 (c. 46), Sch. 11S. 23(4)(a) repealed (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(1)(2), Sch. 3 Pt. III para. 261, Sch. 4 (subject to savings and transitional provisions in art. 13(3)); S.I. 2001/3538, art. 2(1)S. 23(4)(b) repealed by Friendly Societies Act 1974 (c. 46), Sch. 11S. 9A modified by 1996 c. 52, Sch. 1 para. 17(2) (as inserted) (18.1.2005) by Housing Act 2004 (c. 34), s. 270(3)(c), Sch. 11 para. 19)Words in S. 4A(1)(a) substituted (6.4.2006) by Friendly and Industrial and Provident Societies Act 1968 (Audit Exemption) (Amendment) Order 2006 (S.I. 2006/265), arts. 1, 2(2) (with art. 3)Words in S. 4A(1)(b) substituted (6.4.2006) by Friendly and Industrial and Provident Societies Act 1968 (Audit Exemption) (Amendment) Order 2006 (S.I. 2006/265), arts. 1, 2(3) (with art. 3)S. 4A(3)(b) repealed (6.4.2006 for E., 16.6.2006 for W.) by Housing Act 2004 (c. 34), s. 270(4)(5)(f), Sch. 16; S.I. 2006/1060, art. 2(1)(e) (with Sch.); S.I. 2006/1535, art. 2(c) (with Sch.)S. 4A(3)(d) omitted (6.4.2008) by virtue of Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008 (S.I. 2008/565), regs. 1(2), 15(2) (with reg. 1(2))Words in s. 7(1) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 1(j) (with arts. 6, 11, 12)Words in s. 8(2)(b) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 5 (with arts. 6, 11, 12)S. 9A applied (with modifications) (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), ss. 134(2), 325(1); S.I. 2010/862, art. 2 (with Sch.)S. 14A inserted (12.4.2011) by Mutual Societies (Electronic Communications) Order 2011 (S.I. 2011/593), arts. 1(1), 26(4)S. 6(7A)-(7E) inserted (12.4.2011) by Mutual Societies (Electronic Communications) Order 2011 (S.I. 2011/593), arts. 1(1), 28Words in s. 11(3) substituted (12.4.2011) by Mutual Societies (Electronic Communications) Order 2011 (S.I. 2011/593), arts. 1(1), 26(3)S. 13(8) inserted (12.4.2011) by Mutual Societies (Electronic Communications) Order 2011 (S.I. 2011/593), arts. 1(1), 23(2)Words in s. 3A(4)(5)(6) inserted (8.1.2012) by The Legislative Reform (Industrial and Provident Societies and Credit Unions) Order 2011 (S.I. 2011/2687), arts. 1(1)(b), 10(1) (with arts. 25, 26)S. 3A(6A) inserted (8.1.2012) by The Legislative Reform (Industrial and Provident Societies and Credit Unions) Order 2011 (S.I. 2011/2687), arts. 1(1)(b), 10(2) (with arts. 25, 26)
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55" NumberOfProvisions="39" RestrictEndDate="2012-03-14" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S" RestrictStartDate="2012-01-08">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1968/55/body/2012-01-08</dc:identifier>
<dc:title>Friendly and Industrial and Provident Societies Act 1968 (repealed)</dc:title>
<dc:description>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.</dc:description>
<dc:date>1978-08-31</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2017-07-12</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2012-01-08</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2012-01-08/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1968/55/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1968/55/2012-01-08" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1968/55/introduction/2012-01-08" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2012-01-08" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1968/55/schedules/2012-01-08" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2012-01-08/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2012-01-08/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2012-01-08/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2012-01-08/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2012-01-08/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2012-01-08/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2012-01-08/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1968/55/contents/2012-01-08" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2011-04-12" title="2011-04-12"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2012-03-14" title="2012-03-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/1991-10-01" title="1991-10-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/1993-12-19" title="1993-12-19"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/1996-09-01" title="1996-09-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/1998-11-01" title="1998-11-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2001-11-01" title="2001-11-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2001-12-01" title="2001-12-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2005-01-18" title="2005-01-18"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2006-04-06" title="2006-04-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2006-06-16" title="2006-06-16"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2008-04-06" title="2008-04-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2010-04-01" title="2010-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2011-04-12" title="2011-04-12"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2012-03-14" title="2012-03-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2012-04-01" title="2012-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2013-04-01" title="2013-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body/2014-08-01" title="2014-08-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1968/55/body" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1968/55/2012-01-08" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1968/55/introduction/2012-01-08" title="Introduction; Introduction"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1968/55/introduction/2012-01-08" title="Introduction; Introduction"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1968/55/schedule/1/2012-01-08" title="Schedule; Schedule 1"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1968/55/schedule/1/2012-01-08" title="Schedule; Schedule 1"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1968"/>
<ukm:Number Value="55"/>
<ukm:EnactmentDate Date="1968-07-26"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectedExtent="E+W+S" AffectingNumber="20" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" EffectId="key-46b1ae49ccd12659bcbfbe140b9429c5" Modified="2017-07-12T16:52:27Z" AffectingYear="2009" Row="28" Type="applied" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/20" AffectedYear="1968" AffectedProvisions="s. 9(2)-(7)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1968/55" AffectingProvisions="s. 44(4)(b)" AffectedNumber="55" URI="http://www.legislation.gov.uk/id/effect/key-46b1ae49ccd12659bcbfbe140b9429c5" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Friendly and Industrial and Provident Societies Act 1968</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="section-9-2" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/2" End="section-9-7" UpTo="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/7">
<ukm:Section Ref="section-9-2" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/2">s. 9(2)</ukm:Section>
-
<ukm:Section Ref="section-9-7" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/7">(7)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Local Democracy, Economic Development and Construction Act 2009</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-44-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2009/20/section/44/4/b">s. 44(4)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-148-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2009/20/section/148/2/b">s. 148(2)(b)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingProvisions="s. 44(4)(c)" Modified="2017-07-12T16:52:27Z" AffectedNumber="55" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1968/55" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Type="applied" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/20" Row="44" AffectingYear="2009" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-f996c059793c605b5638ce08e8decd38" AffectingNumber="20" AffectedExtent="E+W+S" EffectId="key-f996c059793c605b5638ce08e8decd38" AffectedProvisions="s. 18" AffectedYear="1968" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Friendly and Industrial and Provident Societies Act 1968</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-18" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/18">s. 18</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Local Democracy, Economic Development and Construction Act 2009</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-44-4-c" URI="http://www.legislation.gov.uk/id/ukpga/2009/20/section/44/4/c">s. 44(4)(c)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-148-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2009/20/section/148/2/b">s. 148(2)(b)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="7" AffectedClass="UnitedKingdomPublicGeneralAct" Row="8" AffectedExtent="E+W+S" AffectingYear="2010" RequiresApplied="false" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-e372c8a7c1d4562c03b815bf71e20753" Notes="Amendment not applied to legislation.gov.uk. S. 2 repealed (1.8.2014) without ever being in force by 2014 c. 14, ss. 151, 154, Sch. 7" AffectedYear="1968" Modified="2017-07-12T16:52:27Z" AffectedNumber="55" Type="Act renamed" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2010/7" AffectedProvisions="Act" AffectingEffectsExtent="E+W+S" AffectingProvisions="s. 2" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1968/55" EffectId="key-e372c8a7c1d4562c03b815bf71e20753">
<ukm:AffectedTitle>Friendly and Industrial and Provident Societies Act 1968</ukm:AffectedTitle>
<ukm:AffectedProvisions>Act</ukm:AffectedProvisions>
<ukm:AffectingTitle>Co-operative and Community Benefit Societies and Credit Unions Act 2010</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-2" URI="http://www.legislation.gov.uk/id/ukpga/2010/7/section/2">s. 2</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-8-2" URI="http://www.legislation.gov.uk/id/ukpga/2010/7/section/8/2">s. 8(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-10-27" URI="http://www.legislation.gov.uk/ukpga/1968/55/pdfs/ukpga_19680055_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="40"/>
<ukm:BodyParagraphs Value="29"/>
<ukm:ScheduleParagraphs Value="11"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/body/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/body" NumberOfProvisions="29" RestrictStartDate="2012-01-08" RestrictEndDate="2012-03-14">
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/crossheading/societies-accounts-and-audit-etc/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/crossheading/societies-accounts-and-audit-etc" NumberOfProvisions="17" RestrictExtent="E+W+S" id="crossheading-societies-accounts-and-audit-etc" RestrictStartDate="2012-01-08" RestrictEndDate="2012-03-14">
<Title>
Societies: accounts and audit,
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
</Title>
<P1group RestrictEndDate="2014-08-01">
<Title> Books of account, etc.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/1" id="section-1">
<Pnumber>1</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/1/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/1/1" id="section-1-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Every society shall—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/1/1/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/1/1/a" id="section-1-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>cause to be kept proper books of account with respect to its transactions and its assets and liabilities, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/1/1/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/1/1/b" id="section-1-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>establish and maintain a satisfactory system of control of its books of account, its cash holdings and all its receipts and remittances.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/1/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/1/2" id="section-1-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
For the purposes of paragraph (
<Emphasis>a</Emphasis>
) of the preceding subsection proper books of account shall not be taken to be kept with respect to the matters mentioned in that paragraph if there are not kept such books as are necessary to give a true and fair view of the state of the affairs of the society and to explain its transactions.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2014-08-01">
<Title> Form in which books of account may be kept.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/2" id="section-2">
<Pnumber>2</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/2/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/2/1" id="section-2-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Any book of account to be kept by a society may be kept either by making entries in bound books or by recording the matters in question in any other manner.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/2/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/2/2" id="section-2-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Where any such book of account is not kept by making entries in a bound book but by some other means, the society shall take adequate precautions for guarding against falsification and facilitating its discovery.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" RestrictStartDate="1996-09-01" RestrictEndDate="2014-08-01">
<Title> General provisions as to accounts and balance sheets of societies.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3" id="section-3">
<Pnumber>3</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/1" id="section-3-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Every revenue account of a society shall give a true and fair view—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/1/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/1/a" id="section-3-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>if it deals with the affairs of the society as a whole, of the income and expenditure of the society as a whole, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/1/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/1/b" id="section-3-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>if it deals with a particular business conducted by the society, of the income and expenditure of the society in respect of that business,</Text>
</P3para>
</P3>
<Text>for the period to which the account relates.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/2" id="section-3-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Every society shall, in respect of each year of account, cause to be prepared either—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/2/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/2/a" id="section-3-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a revenue account which deals with the affairs of the society as a whole for that year, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/2/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/2/b" id="section-3-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>two or more revenue accounts for that year which deal separately with particular businesses conducted by the society.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/3" id="section-3-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
In a case falling within paragraph (
<Emphasis>b</Emphasis>
) of the last preceding subsection, without prejudice to the application of subsection (1)(
<Emphasis>b</Emphasis>
) of this section to each revenue account dealing with a particular business conducted by the society, the revenue accounts in question, when considered together, shall give a true and fair view of the income and expenditure of the society as a whole for the year of account to which they relate.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/4/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/4" id="section-3-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Every balance sheet of a society shall give a true and fair view as at the date of the balance sheet—</Text>
</P2para>
<P2para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c7492641"/>
of the state of the affairs of the society.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/5/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/5" id="section-3-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c7492651"/>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/6/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/6" id="section-3-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c7492661"/>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/7/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/7" id="section-3-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>If in relation to any revenue account, revenue accounts or balance sheet of a society a member of the committee of the society fails to take all reasonable steps to secure compliance—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/7/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/7/a" id="section-3-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>with the provision of subsection (1) or subsection (4) of this section which is applicable in that case, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/7/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/7/b" id="section-3-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in a case falling within subsection (2)(
<Emphasis>b</Emphasis>
) of this section, with subsection (3) of this section,
</Text>
</P3para>
</P3>
<Text>
he shall be guilty of an offence . . .
<CommentaryRef Ref="c7492671"/>
, unless he proves that he had reasonable grounds to believe, and did believe, that a competent and reliable person was charged with the duty of seeing that the relevant provision was complied with and was in a position to discharge that duty
<Addition ChangeId="d29p210" CommentaryRef="c7492681">and a person guilty of an offence under this section shall be liable on summary conviction to a fine not exceeding </Addition>
<Addition ChangeId="d29p210" CommentaryRef="c7492681">
<Addition ChangeId="d29p212" CommentaryRef="c7492691">level 5 on the standard scale</Addition>
</Addition>
<Addition ChangeId="d29p210" CommentaryRef="c7492681">.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/8/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/8" id="section-3-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>In the case of a society to which this subsection applies, the preceding provisions of this section shall not have effect in relation to—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/8/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/8/a" id="section-3-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any revenue account of that society for a period ending before the last day of the year of account in respect of which the provisions of section 4(1) or section 4(5) of this Act (as the case may be) first apply to that society; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/8/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/8/b" id="section-3-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any balance sheet of that society relating to its affairs as at a date before that day.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3/9/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/9" id="section-3-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>
The last preceding subsection applies in the case of any society which is registered . . .
<CommentaryRef Ref="c7492641"/>
under the Act of 1965 . . .
<CommentaryRef Ref="c7492641"/>
at the date of the commencement of this Act, or which is first registered . . .
<CommentaryRef Ref="c7492641"/>
on or after that date but before 1st January 1969.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" RestrictStartDate="2012-01-08" RestrictEndDate="2013-04-01">
<Title>
<Addition ChangeId="d29p249" CommentaryRef="c7492741"> Publication of accounts and balance sheets of societies.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A" id="section-3A">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">3A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/1" id="section-3A-1">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">A society shall not publish any revenue account or balance sheet unless it has been signed by the secretary of the society and by two members of the committee of the society acting on behalf of that committee.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/2" id="section-3A-2">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">Where at the end of a society’s year of account no disapplication under section 4A(1) of this Act is in force in relation to the year, the society shall not publish a year end revenue account or balance sheet unless—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/2/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/2/a" id="section-3A-2-a">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">it has been previously audited by the auditor or auditors last appointed to audit the accounts and balance sheet of the society, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/2/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/2/b" id="section-3A-2-b">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">it incorporates a report by the auditor or auditors stating whether in their opinion it complies with subsection (1) or, as the case may be, subsection (4) of section 3 of this Act.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/3" id="section-3A-3">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">Where at the end of a society’s year of account a disapplication under section 4A(1) of this Act is in force in relation to the year and the society’s turnover in the preceding year of account exceeded £90,000, the society shall not publish a year end revenue account or balance sheet unless—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/3/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/3/a" id="section-3A-3-a">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">it is one on which the society has obtained from a person appointed under subsection (2) of section 9A of this Act a report which meets the requirements of subsection (3) of that section, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/3/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/3/b" id="section-3A-3-b">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">it incorporates so much of the report as relates to it.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/4/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/4" id="section-3A-4">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">
<Addition ChangeId="key-7a8f602462501fe869262ea6a2876c92-1460989807963" CommentaryRef="key-7a8f602462501fe869262ea6a2876c92">Subject to subsection (6A) of this section,</Addition>
</Addition>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">Where at the beginning of a year of account (in this subsection referred to as “the current year of account") a society is subject to subsection (2) of this section in relation to the publication of a year end revenue account or balance sheet for the preceding year of account, it shall not publish any interim revenue account or balance sheet for the current year of account—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/4/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/4/a" id="section-3A-4-a">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">if a disapplication under section 4A(1) of this Act is in force in relation to that year, unless it incorporates a report by an appropriate person stating whether in his opinion it complies with subsection (1) or (4), as the case may be, of section 3 of this Act, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/4/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/4/b" id="section-3A-4-b">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">if no disapplication under section 4A(1) of this Act is in force in relation to that year, unless paragraphs (a) and (b) of subsection (2) of this section are met in relation to it.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/5/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/5" id="section-3A-5">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">
<Addition ChangeId="key-7a8f602462501fe869262ea6a2876c92-1460989858258" CommentaryRef="key-7a8f602462501fe869262ea6a2876c92">Subject to subsection (6A) of this section,</Addition>
</Addition>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">Where at the beginning of a year of account (in this subsection referred to as “the current year of account") a society is subject to subsection (3) of this section in relation to the publication of a year end revenue account or balance sheet for the preceding year of account, it shall not publish any interim revenue account or balance sheet for the current year of account unless it incorporates a report by an appropriate person stating—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/5/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/5/a" id="section-3A-5-a">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">whether, in his opinion, the revenue account or, as the case may be, the balance sheet, is in agreement with the books of account kept by the society under section 1 of this Act, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/5/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/5/b" id="section-3A-5-b">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">whether, in his opinion, on the basis of the information contained in those books of account, the revenue account or, as the case may be, the balance sheet complies with the requirements of this Act and the appropriate registration Act.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/6/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/6" id="section-3A-6">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">
<Addition ChangeId="key-7a8f602462501fe869262ea6a2876c92-1460989887664" CommentaryRef="key-7a8f602462501fe869262ea6a2876c92">Subject to subsection (6A) of this section,</Addition>
</Addition>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">Where a society’s year of account is one in relation to which a direction under section 9C of this Act has effect, the society shall not publish any year end or interim revenue account or balance sheet, unless it incorporates a report by the auditor or auditors appointed in pursuance of the direction stating whether in their opinion it complies with subsection (1) or (4), as the case may be, of section 3 of this Act.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/6A/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/6A" id="section-3A-6A">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">
<Addition ChangeId="key-3bd9bd718d23c0287e5b54064d489e25-1460989958028" CommentaryRef="key-3bd9bd718d23c0287e5b54064d489e25">6A</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">
<Addition ChangeId="key-3bd9bd718d23c0287e5b54064d489e25-1460989958028" CommentaryRef="key-3bd9bd718d23c0287e5b54064d489e25">Subsections (4) to (6) of this section do not apply to an interim revenue account or balance sheet where—</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/6A/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/6A/a" id="section-3A-6A-a">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">
<Addition ChangeId="key-3bd9bd718d23c0287e5b54064d489e25-1460989958028" CommentaryRef="key-3bd9bd718d23c0287e5b54064d489e25">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">
<Addition ChangeId="key-3bd9bd718d23c0287e5b54064d489e25-1460989958028" CommentaryRef="key-3bd9bd718d23c0287e5b54064d489e25">it is published together with the latest year end revenue account and balance sheet complying with subsection (2) or (3) of this section, or audited under section 9C of this Act, as the case may be; and</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/6A/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/6A/b" id="section-3A-6A-b">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">
<Addition ChangeId="key-3bd9bd718d23c0287e5b54064d489e25-1460989958028" CommentaryRef="key-3bd9bd718d23c0287e5b54064d489e25">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">
<Addition ChangeId="key-3bd9bd718d23c0287e5b54064d489e25-1460989958028" CommentaryRef="key-3bd9bd718d23c0287e5b54064d489e25">it is marked in clearly legible characters and in a prominent position with the words “UNAUDITED REVENUE ACCOUNT” or, as the case may be, “UNAUDITED BALANCE SHEET”.</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/7/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/7" id="section-3A-7">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">Subsection (3) of this section shall cease to apply in relation to a year of account if a direction under section 9C of this Act is made in relation to it.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/8/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/8" id="section-3A-8">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">Section 9B of this Act shall apply in relation to a person appointed for the purposes of subsection (4) or (5) of this section as it applies in relation to a person appointed under section 9A(2) of this Act.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/9/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/9" id="section-3A-9">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">In subsection (4) of this section, references to a disapplication under section 4A(1) of this Act being in force in relation to a year of account shall, where the year of account has ended, be construed as references to a disapplication under that provision being in force at the end of the year.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/10/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/10" id="section-3A-10">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">10</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">Subject to subsection (11) of this section, in subsections (4) and (5) of this section, references to an appropriate person are to a person who is—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/10/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/10/a" id="section-3A-10-a">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">a qualified auditor for the purposes of this Act, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/10/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/10/b" id="section-3A-10-b">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">not ineligible by virtue of section 8(1) of this Act to be appointed as auditor of the society.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/11/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/11" id="section-3A-11">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">11</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">In relation to the application of subsection (4) of this section to a society which—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/11/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/11/a" id="section-3A-11-a">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">was an exempt society in respect of the preceding year of account, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/11/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/11/b" id="section-3A-11-b">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">appointed persons who were not qualified auditors to audit its accounts and balance sheet for that year,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">subsection (10) of this section shall, if the year is not one in relation to which the </Addition>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">
<Addition ChangeId="d29p396" CommentaryRef="c7492751">Authority</Addition>
</Addition>
<Addition ChangeId="d29p249" CommentaryRef="c7492741"> has given a direction under section 4(7)(a) of this Act, have effect with the omission of paragraph (a).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/3A/12/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/12" id="section-3A-12">
<Pnumber>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">12</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">In this section—</Addition>
</Text>
</P2para>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">“interim balance sheet", in relation to a year of account, means a balance sheet relating to the position at a time in the year other than the end;</Addition>
</Text>
</P2para>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">“interim revenue account", in relation to a year of account, means a revenue account for any period falling within the year of account, other than one ending at the end of the year;</Addition>
</Text>
</P2para>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">“turnover" has the same meaning as in section 4A of this Act;</Addition>
</Text>
</P2para>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">“year end balance sheet", in relation to a year of account, means a balance sheet relating to the position at the end of the year; and</Addition>
</Text>
</P2para>
<P2para>
<Text>
<Addition ChangeId="d29p249" CommentaryRef="c7492741">“year end revenue account", in relation to a year of account, means a revenue account for the year or for any period falling within the year of account and ending at the end of the year.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" RestrictStartDate="2001-12-01" ConfersPower="true" RestrictEndDate="2013-04-01">
<Title> Obligation to appoint auditors.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4" id="section-4">
<Pnumber>
<CommentaryRef Ref="c7493061"/>
4
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/1" id="section-4-1">
<Pnumber>
<CommentaryRef Ref="c7493071"/>
1
</Pnumber>
<P2para>
<Text>
Subject to the following provisions of this section
<Addition ChangeId="d29p439" CommentaryRef="c7493081">and section 4A(1) of this Act</Addition>
, every society shall in each year of account beginning on or after 1st January 1969 appoint a qualified auditor or qualified auditors to audit its accounts and balance sheet for that year.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/2" id="section-4-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
Subsection (1) of this section shall not apply to any society . . .
<CommentaryRef Ref="c7493101"/>
if—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/2/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/2/a" id="section-4-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the receipts and payments of that society in respect of the preceding year of account did not in the aggregate exceed £5,000;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/2/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/2/b" id="section-4-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the number of its members at the end of that year did not exceed five hundred; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/2/c/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/2/c" id="section-4-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the value of its assets at the end of that year did not in the aggregate exceed £5,000.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/3" id="section-4-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c7493121"/>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/4/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/4" id="section-4-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
A society to which by virtue of subsection (2) . . .
<CommentaryRef Ref="c7493101"/>
of this section subsection (1) of this section does not apply in respect of any year of account is in this Act referred to as an exempt society in respect of that year of account.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/5/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/5" id="section-4-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
Subject to any direction given by the
<Addition ChangeId="d29p490" CommentaryRef="c7493161">Authority</Addition>
under the next following subsection, every society which is an exempt society in respect of the current year of account shall in that year appoint at its option either—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/5/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/5/a" id="section-4-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a qualified auditor or qualified auditors, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/5/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/5/b" id="section-4-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>two or more persons who are not qualified auditors,</Text>
</P3para>
</P3>
<Text>to audit its accounts and balance sheet for that year.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/6/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/6" id="section-4-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
The
<Addition ChangeId="d29p514" CommentaryRef="c7493161">Authority</Addition>
may give a direction in the case of any particular society which is an exempt society in respect of the current year of account requiring it to appoint a qualified auditor to audit its accounts and balance sheet for that year.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/7/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/7" id="section-4-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>
The
<Addition ChangeId="d29p524" CommentaryRef="c7493161">Authority</Addition>
may give a direction in the case of any particular society which was an exempt society in respect of any year of account before the year of account in which that direction is given and did not appoint a qualified auditor or qualified auditors to audit its accounts and balance sheet for that year—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/7/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/7/a" id="section-4-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>requiring it to appoint a qualified auditor to audit those accounts and that balance sheet, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/7/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/7/b" id="section-4-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in a case where that society has sent to
<Addition ChangeId="d29p540" CommentaryRef="c7493211">the Authority</Addition>
its annual return for that year before the date of the direction, requiring it after its accounts and balance sheet have been audited by a qualified auditor to send to
<Addition ChangeId="d29p544" CommentaryRef="c7493211">the Authority</Addition>
within three months from receipt of the direction a further annual return complying with the requirements of this Act and . . .
<CommentaryRef Ref="c7493101"/>
of section 39 of the Act of 1965 (other than that as to time of sending).
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/8/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/8" id="section-4-8">
<Pnumber>
<CommentaryRef Ref="c7493241"/>
8
</Pnumber>
<P2para>
<Text>
Regulations made by the
<CommentaryRef Ref="c7493261"/>
. . .Treasury may—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/8/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/8/a" id="section-4-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
substitute for any sum or number for the time being specified in subsection (2) of this section . . .
<CommentaryRef Ref="c7493101"/>
such sum, number . . .
<CommentaryRef Ref="c7493101"/>
as may be specified in the regulations; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4/8/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/8/b" id="section-4-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>prescribe what receipts and payments of a society shall be taken into account for the purposes of those subsections.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" ConfersPower="true" RestrictStartDate="2008-04-06" RestrictEndDate="2012-03-14">
<Title>
<Addition ChangeId="d29p577" CommentaryRef="c7493471"> Power of societies to disapply section 4.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A" id="section-4A">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">4A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/1" id="section-4A-1">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">Subject to subsections (3) and (4) of this section, a society may disapply section 4 of this Act in relation to any year of account beginning on or after the day on which the Deregulation (Industrial and Provident Societies) Order 1996 comes into force if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/1/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/1/a" id="section-4A-1-a">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">the value of its assets at the end of the preceding year of account did not in the aggregate exceed </Addition>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">
<Substitution ChangeId="key-050e6ed916457334547af7ea1c90933d-1460977001207" CommentaryRef="key-050e6ed916457334547af7ea1c90933d">£2,800,000,</Substitution>
</Addition>
<Addition ChangeId="d29p577" CommentaryRef="c7493471"> and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/1/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/1/b" id="section-4A-1-b">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">its turnover for that year did not exceed </Addition>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">
<Substitution ChangeId="key-6171dc78bf1bcef09e869d6a11ebc27b-1460977028266" CommentaryRef="key-6171dc78bf1bcef09e869d6a11ebc27b">£5,600,000</Substitution>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/2" id="section-4A-2">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">The power conferred by subsection (1) of this section shall be exercisable by resolution passed at a general meeting at which—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/2/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/2/a" id="section-4A-2-a">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">less than 20 per cent. of the total votes cast are cast against the resolution, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/2/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/2/b" id="section-4A-2-b">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">less than 10 per cent. of the members of the society for the time being entitled under the society’s rules to vote cast their votes against the resolution.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/3" id="section-4A-3" RestrictStartDate="2006-06-16">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">Subsection (1) of this section shall not apply to a society which—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/3/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/3/a" id="section-4A-3-a">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">is a credit union within the meaning of the Credit Unions Act 1979,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/3/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/3/b" id="section-4A-3-b" RestrictStartDate="2006-06-16">
<Pnumber>
<CommentaryRef Ref="key-592c44eb631ae320f1b37e8e3a615d21"/>
<Addition ChangeId="d29p577" CommentaryRef="c7493471"> b </Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/3/ba/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/3/ba" id="section-4A-3-ba">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">
<Addition ChangeId="d29p642" CommentaryRef="c7493491">ba</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">
<Addition ChangeId="d29p642" CommentaryRef="c7493491">is registered in the register of social landlords maintained under section 57 of the Housing (Scotland) Act 2001 (asp 10),</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/3/c/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/3/c" id="section-4A-3-c">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">is, or has, a subsidiary,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/3/d/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/3/d" id="section-4A-3-d">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">d</Addition>
</Pnumber>
<P3para>
<Text>
<CommentaryRef Ref="key-d35263b3da083790200cb111fc8ac355"/>
<Addition ChangeId="d29p577" CommentaryRef="c7493471"> ... </Addition>
<CommentaryRef Ref="key-d35263b3da083790200cb111fc8ac355"/>
<Addition ChangeId="d29p577" CommentaryRef="c7493471"> ... or </Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/3/e/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/3/e" id="section-4A-3-e">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471"> holds, or has, at any time since the end of the preceding year of account, held, a deposit </Addition>
<CommentaryRef Ref="c7493511"/>
<Addition ChangeId="d29p577" CommentaryRef="c7493471"> . . ., other than a deposit in form of withdrawable share capital. </Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/4/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/4" id="section-4A-4">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">The </Addition>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">
<Addition ChangeId="d29p678" CommentaryRef="c7493521">Authority</Addition>
</Addition>
<Addition ChangeId="d29p577" CommentaryRef="c7493471"> may by notice to a society disapply subsection (1) of this section in relation to the year of account of the society in which the notice is given.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/5/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/5" id="section-4A-5">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">Where a society exercises the power conferred by subsection (1) of this section, the disapplication shall cease to have effect if, at any time before the end of the year of account to which it relates—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/5/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/5/a" id="section-4A-5-a">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">the society becomes one to which subsection (3) of this section applies, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/5/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/5/b" id="section-4A-5-b">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">the </Addition>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">
<Addition ChangeId="d29p700" CommentaryRef="c7493521">Authority</Addition>
</Addition>
<Addition ChangeId="d29p577" CommentaryRef="c7493471"> gives the society notice under subsection (4) of this section.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/6/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/6" id="section-4A-6">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471"> In the case of a society which is a charity within the meaning of the Charities Act 1993 </Addition>
<CommentaryRef Ref="c7493541"/>
<Addition ChangeId="d29p577" CommentaryRef="c7493471"> , or a recognised body as defined by section 1(7) of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 </Addition>
<CommentaryRef Ref="c7493551"/>
<Addition ChangeId="d29p577" CommentaryRef="c7493471"> , subsection (1) of this section shall have effect with the substitution for paragraph (b) of—“ </Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/6/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/6/b" id="section-4A-6-b">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">its gross income for that year did not exceed £250,000."</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/7/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/7" id="section-4A-7">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">For a period which is a society’s year of account, but not in fact a year, the maximum figure in subsection (1)(b) of this section (including that provision as it has effect by virtue of subsection (6) of this section) shall be proportionately adjusted.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/8/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/8" id="section-4A-8">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">In this section, “turnover", in relation to a society, means the amounts derived from the provision of goods and services falling within the society’s activities, after deduction of—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/8/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/8/a" id="section-4A-8-a">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">trade discounts,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/8/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/8/b" id="section-4A-8-b">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">value added tax, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/8/c/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/8/c" id="section-4A-8-c">
<Pnumber>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p577" CommentaryRef="c7493471">any other taxes based on the amounts so derived.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/9/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/9" id="section-4A-9">
<Pnumber>
<Addition ChangeId="d29p751" CommentaryRef="c7493561">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p751" CommentaryRef="c7493561">In subsection (3), the reference to a deposit must be read with—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/9/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/9/a" id="section-4A-9-a">
<Pnumber>
<Addition ChangeId="d29p751" CommentaryRef="c7493561">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p751" CommentaryRef="c7493561">section 22 of the Financial Services and Markets Act 2000;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/9/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/9/b" id="section-4A-9-b">
<Pnumber>
<Addition ChangeId="d29p751" CommentaryRef="c7493561">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p751" CommentaryRef="c7493561">any relevant order under that section;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/4A/9/c/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4A/9/c" id="section-4A-9-c">
<Pnumber>
<Addition ChangeId="d29p751" CommentaryRef="c7493561">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p751" CommentaryRef="c7493561">Schedule 2 to that Act.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" RestrictStartDate="1996-09-01" RestrictEndDate="2014-08-01">
<Title> Re-appointment and removal of qualified auditors.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/5/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/5" id="section-5">
<Pnumber>5</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/5/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/5/1" id="section-5-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A qualified auditor appointed to audit the accounts and balance sheet of a society for the preceding year of account shall be re-appointed as auditor of the society for the current year of account unless—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/5/1/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/5/1/a" id="section-5-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
a resolution has been passed at a general meeting of the society appointing somebody instead of him or providing expressly that he shall not be re-appointed, or
<Addition ChangeId="d29p797" CommentaryRef="c7493571">or disapplying section 4 of this Act in relation to the current year of account</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/5/1/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/5/1/b" id="section-5-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>he has given to the society notice in writing of his unwillingness to be re-appointed, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/5/1/c/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/5/1/c" id="section-5-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>he is ineligible for appointment as auditor of the society for the current year of account, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/5/1/d/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/5/1/d" id="section-5-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>he has ceased to act as auditor of the society by reason of incapacity:</Text>
</P3para>
</P3>
<BlockText>
<Para>
<Text>Provided that, where notice is given of an intended resolution to appoint some person or persons in place of a retiring auditor and the resolution cannot be proceeded with at the meeting because of the death or incapacity of that person or persons, or because he or they are ineligible for appointment as auditor or auditors of the society for the current year of account (as the case may be), the retiring auditor shall not be automatically re-appointed by virtue of this subsection.</Text>
</Para>
</BlockText>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/5/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/5/2" id="section-5-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>For the purposes of the last preceding subsection, a person is ineligible for appointment as auditor of a society for the current year of account if, but only if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/5/2/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/5/2/a" id="section-5-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>his appointment in relation to the society is prohibited by section 8 of this Act, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/5/2/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/5/2/b" id="section-5-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>(in the case of a society which is not an exempt society in respect of that year of account) he is not a qualified auditor at the time when the question of his appointment falls to be considered.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" RestrictStartDate="2011-04-12" RestrictEndDate="2014-08-01">
<Title> Provisions as to resolutions relating to appointment and removal of auditors.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6" id="section-6">
<Pnumber>6</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/1" id="section-6-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c7493581"/>
, a resolution at a general meeting of a society—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/1/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/1/a" id="section-6-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>appointing another person as auditor in place of a retiring qualified auditor, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/1/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/1/b" id="section-6-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>providing expressly that a retiring qualified auditor shall not be re-appointed,</Text>
</P3para>
</P3>
<Text>shall not be effective unless notice of the intention to move it has been given to the society not less than twenty-eight days before the meeting at which it is moved.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/2" id="section-6-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Where notice of the intention to move any such resolution has been given under subsection (1) of this section to a society which is required by its rules to give notice to its members of the meeting at which the resolution is to be moved, the society shall if it is practicable to do so give them notice of the resolution at the same time and in the same manner as it gives notice of the meeting.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/3" id="section-6-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where notice of the intention to move any such resolution has been given to any society under subsection (1) of this section, and that society does not give notice of the resolution under the last preceding subsection, it shall give notice of the resolution to its members not less than fourteen days before the meeting at which the resolution is to be moved, either by advertisement in a newspaper having an appropriate circulation or in any other way allowed by the rules of the society.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/4/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/4" id="section-6-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/4/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/4/a" id="section-6-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for any of the reasons mentioned in the proviso to subsection (1) of the last preceding section an intended resolution to appoint some person or persons in place of a retiring qualified auditor cannot be proceeded with at the meeting, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/4/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/4/b" id="section-6-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>by the rules of the society an auditor can only be appointed by a resolution passed at a general meeting after notice of the intended resolution has been given to the society before the meeting,</Text>
</P3para>
</P3>
<Text>a resolution passed at that meeting re-appointing the retiring auditor or appointing an auditor in place of the retiring auditor shall be effective notwithstanding that no notice of that resolution has been given to the society under its rules.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/5/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/5" id="section-6-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>On receipt by a society of notice given under subsection (1) of this section of an intended resolution, it shall forthwith send a copy of the notice to the retiring auditor.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/6/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/6" id="section-6-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>On receipt of a copy of such a notice, the retiring auditor may at any time before the date of the general meeting make representations in writing to the society (not exceeding a reasonable length) with respect to the intended resolution, and, without prejudice to the preceding provision, the retiring auditor may—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/6/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/6/a" id="section-6-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>notify the society that he intends to make such representations, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/6/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/6/b" id="section-6-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>request that notice of his intention, or of any such representations made by him and received by the society before notice of the intended resolution is given to its members, shall be given to members of the society.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/7/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7" id="section-6-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Subject to the next following subsection, a society which receives representations or a notification of intended representations under the last preceding subsection before the date when notice of the intended resolution is required by subsection (2) or subsection (3) of this section (as the case may be) to be given to its members shall—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/7/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7/a" id="section-6-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in any notice of the resolution given to its members, state that it has received those representations or that notification (as the case may be),</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/7/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7/b" id="section-6-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in any such notice, state that any members may receive on demand made before the date of the general meeting a copy of any representations which have been or may be received by the society before that date, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/7/c/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7/c" id="section-6-7-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>send a copy of any representations received by the society before the date of the meeting to any member on demand made before that date;</Text>
</P3para>
</P3>
<Text>but without prejudice either to the preceding provisions of this subsection or to his right to be heard orally, the retiring auditor may also require that any representations made by him before the date of the general meeting shall be read out at the meeting.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/7A/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7A" id="section-6-7A">
<Pnumber>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">7A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">A society (“S”) is to be regarded as sending a member (“M”) a copy of the document containing the representations received by it for the purposes of subsection (7)(c) if each of the following conditions is satisfied.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/7B/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7B" id="section-6-7B">
<Pnumber>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">7B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">The first condition is that M—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/7B/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7B/a" id="section-6-7B-a">
<Pnumber>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">has agreed (generally or specifically) that S may make the document available to M on a website, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/7B/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7B/b" id="section-6-7B-b">
<Pnumber>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">has not revoked that agreement.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/7C/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7C" id="section-6-7C">
<Pnumber>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">7C</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">The second condition is that S has notified M of—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/7C/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7C/a" id="section-6-7C-a">
<Pnumber>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">the presence of the document on the website,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/7C/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7C/b" id="section-6-7C-b">
<Pnumber>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">the address of the website,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/7C/c/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7C/c" id="section-6-7C-c">
<Pnumber>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">the place on the website where the document may be accessed, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/7C/d/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7C/d" id="section-6-7C-d">
<Pnumber>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">how to access the document.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/7D/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7D" id="section-6-7D">
<Pnumber>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">7D</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">The third condition is that the document is present on the website for the whole of the period—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/7D/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7D/a" id="section-6-7D-a">
<Pnumber>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">beginning when S sends M the notification referred to in subsection (7C) or, if later, when the document first appears on the website, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/7D/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7D/b" id="section-6-7D-b">
<Pnumber>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">ending 28 days after the later of the two dates referred to in paragraph (a).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/7E/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7E" id="section-6-7E">
<Pnumber>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">7E</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ae98830b6b7f3337e097bb9a4e94e301-1460980528099" CommentaryRef="key-ae98830b6b7f3337e097bb9a4e94e301">If the document is absent from the website for part of the period referred to in subsection (7D), the absence is to be disregarded if it is wholly attributable to circumstances that it would not be reasonable to have expected S to prevent or avoid.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/8/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/8" id="section-6-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Copies of any such representations need not be sent out, and the representations need not be read out at the meeting, if, on the application either of the society or of any other person, the High Court is satisfied that the rights conferred by this section are being abused to secure needless publicity for defamatory matter; and the Court may order the costs of the society on an application under this section to be paid, in whole or in part, by the auditor, notwithstanding that he is not a party to the application.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/9/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/9" id="section-6-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>In the application of subsection (8) of this section to a Scottish society, for the reference to the High Court there shall be substituted a reference to the Court of Session and for the reference to costs there shall be substituted a reference to expenses.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/6/10/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/10" id="section-6-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>Any provision in this section which requires notice to be given to the members of a society or confers any right upon a member (as the case may be) shall be construed in the case of a meeting of delegates appointed by members as requiring the notice to be given to the delegates so appointed or conferring the right upon a delegate (as the case may be).</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" RestrictEndDate="2014-08-01" RestrictStartDate="2008-04-06">
<Title> Qualified auditors.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/7/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/7" id="section-7">
<Pnumber>7</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/7/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/7/1" id="section-7-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
<CommentaryRef Ref="c7493661"/>
. . . no person shall be a qualified auditor for the purposes of this Act unless
<Addition ChangeId="d29p985" CommentaryRef="c7493671">he is eligible for appointment as a </Addition>
<Addition ChangeId="d29p985" CommentaryRef="c7493671">
<Substitution ChangeId="key-c2bd83b953e7e375ef0ab24070ec5f2e-1460979426022" CommentaryRef="key-c2bd83b953e7e375ef0ab24070ec5f2e">statutory auditor under Part 42 of the Companies Act 2006</Substitution>
</Addition>
<Addition ChangeId="d29p985" CommentaryRef="c7493671">.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/7/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/7/2" id="section-7-2">
<Pnumber>
<CommentaryRef Ref="c7493681"/>
2
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/7/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/7/3" id="section-7-3">
<Pnumber>
<CommentaryRef Ref="c7493681"/>
3
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" RestrictStartDate="2008-04-06" RestrictEndDate="2014-08-01">
<Title> Restrictions on appointment of auditors.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/8/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/8" id="section-8">
<Pnumber>8</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/8/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/8/1" id="section-8-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>None of the following persons shall be appointed as auditor of a society—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/8/1/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/8/1/a" id="section-8-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an officer or servant of the society;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/8/1/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/8/1/b" id="section-8-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a person who is a partner of or in the employment of, or who employs, an officer or servant of the society; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/8/1/c/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/8/1/c" id="section-8-1-c">
<Pnumber>
<CommentaryRef Ref="c7493721"/>
c
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/8/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/8/2" id="section-8-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>A person shall also not be appointed as auditor of an industrial and provident society if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/8/2/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/8/2/a" id="section-8-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>his appointment as auditor of any other industrial and provident society—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/8/2/a/i/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/8/2/a/i" id="section-8-2-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>which is a subsidiary of that society, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/8/2/a/ii/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/8/2/a/ii" id="section-8-2-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>of which that society is a subsidiary, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/8/2/a/iii/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/8/2/a/iii" id="section-8-2-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>which is a subsidiary of the society of which that society is a subsidiary,</Text>
</P4para>
</P4>
<Text>is prohibited by virtue of the last preceding subsection; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/8/2/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/8/2/b" id="section-8-2-b">
<Pnumber>
<CommentaryRef Ref="c7493731"/>
<Addition ChangeId="d29p1068">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1068">he is </Addition>
<Addition ChangeId="d29p1068">
<Substitution ChangeId="key-730dbf86a5babfdb4befac132fab4e94-1460979771860" CommentaryRef="key-730dbf86a5babfdb4befac132fab4e94">prohibited by section 1214 of the Companies Act 2006 (independence requirement) from acting as statutory auditor</Substitution>
</Addition>
<Addition ChangeId="d29p1068"> of a company which is a subsidiary of that society.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/8/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/8/3" id="section-8-3">
<Pnumber>
<CommentaryRef Ref="c7493721"/>
3
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/8/4/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/8/4" id="section-8-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Any appointment made by a society in contravention of any of those provisions shall not be an effective appointment for the purposes of this Act.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/8/5/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/8/5" id="section-8-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
In this section “
<Term id="term-company">company</Term>
” has the same meaning as in section 15 of this Act and references to an officer or servant shall be construed as not including an auditor.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2014-08-01">
<Title> Auditors’ report and right of access to books and to attend and be heard at meetings.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9" id="section-9">
<Pnumber>9</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/1" id="section-9-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The auditors of a society shall make a report to the society on the accounts examined by them, and on the revenue account or accounts and the balance sheet of the society for the year of account in respect of which they are appointed.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/2" id="section-9-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The report shall state whether the revenue account or accounts and the balance sheet for that year comply with the requirements of this Act and the appropriate registration Act and whether, in the opinion of the auditors—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/2/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/2/a" id="section-9-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the revenue account or accounts give a true and fair view in accordance with section 3 of this Act of the income and expenditure of the society as a whole for that year of account and, in the case of each such account which deals with a particular business conducted by the society, a true and fair view in accordance with that section of the income and expenditure of the society in respect of that business for that year, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/2/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/2/b" id="section-9-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the balance sheet gives a true and fair view in accordance with that section either of the assets and current liabilities of the society and the resulting balances of its funds or of the state of the affairs of the society (as the case may require) as at the end of that year of account.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/3" id="section-9-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Without prejudice to the provisions of the last preceding subsection, where the report of the auditors relates to any accounts other than the revenue account or accounts for the year of account in respect of which they are appointed that report shall state whether those accounts give a true and fair view of any matter to which they relate.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/4/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/4" id="section-9-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>It shall be the duty of the auditors of a society, in preparing their report under this section, to carry out such investigations as will enable them to form an opinion as to the following matters, that is to say—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/4/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/4/a" id="section-9-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
whether the society has kept proper books of account in accordance with the requirements of section 1(1)(
<Emphasis>a</Emphasis>
) of this Act;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/4/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/4/b" id="section-9-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
whether the society has maintained a satisfactory system of control over its transactions in accordance with the requirements of section 1(1)(
<Emphasis>b</Emphasis>
) of this Act; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/4/c/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/4/c" id="section-9-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>whether the revenue account or accounts, the other accounts (if any) to which the report relates, and the balance sheet are in agreement with the books of account of the society;</Text>
</P3para>
</P3>
<Text>
and if the auditors are of opinion that the society has failed to comply with section 1(1)(
<Emphasis>a</Emphasis>
) or (
<Emphasis>b</Emphasis>
) of this Act, or if the revenue account or accounts, the other accounts (if any) and the balance sheet are not in agreement with the books of account of the society, the auditors shall state that fact in their report.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/5/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/5" id="section-9-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Every auditor of a society—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/5/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/5/a" id="section-9-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>shall have a right of access at all times to the books, deeds and accounts of the society, and to all other documents relating to its affairs, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/5/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/5/b" id="section-9-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>shall be entitled to require from the officers of the society such information and explanations as he thinks necessary for the performance of the duties of the auditors.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/6/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/6" id="section-9-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>If the auditors fail to obtain all the information and explanations which, to the best of their knowledge and belief, are necessary for the purposes of their audit, they shall state that fact in their report.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/7/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/7" id="section-9-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>The auditors of a society shall be entitled—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/7/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/7/a" id="section-9-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>to attend any general meeting of the society, and to receive all notices of and other communications relating to any general meeting which any member of the society is entitled to receive, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/7/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/7/b" id="section-9-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>to be heard at any meeting which they attend on any part of the business of the meeting which concerns them as auditors.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9/8/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/8" id="section-9-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c7493801"/>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" RestrictStartDate="2010-04-01" RestrictEndDate="2014-08-01">
<Title>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811"> Duty to obtain accountant’s reports where section 4 applied.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9A/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9A" id="section-9A">
<Pnumber>
<CommentaryRef Ref="key-f1775ee52492e48ef33ef27c66f292f8"/>
<CommentaryRef Ref="key-9166e39bbde9f0fbed666e7bc83534a5"/>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811"> 9A </Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9A/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9A/1" id="section-9A-1">
<Pnumber>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">Subsection (2) of this section applies where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9A/1/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9A/1/a" id="section-9A-1-a">
<Pnumber>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">at the end of a society’s year of account a disapplication under section 4A(1) of this Act is in force in relation to the year, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9A/1/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9A/1/b" id="section-9A-1-b">
<Pnumber>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">the society’s turnover in the preceding year of account exceeded £90,000.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9A/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9A/2" id="section-9A-2">
<Pnumber>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">The society shall, before the end of the period of 28 days beginning immediately after the end of the year of account, appoint an appropriate person to make—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9A/2/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9A/2/a" id="section-9A-2-a">
<Pnumber>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">a report on the society’s accounts and balance sheet for the year which meets the requirements of subsection (3) of this section, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9A/2/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9A/2/b" id="section-9A-2-b">
<Pnumber>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">a report relating to the preceding year of account which meets the requirement of subsection (4) of this section.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9A/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9A/3" id="section-9A-3">
<Pnumber>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">A report for the purposes of subsection (2)(a) of this section shall—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9A/3/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9A/3/a" id="section-9A-3-a">
<Pnumber>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">state whether, in the opinion of the person making the report, the revenue account or accounts, the other accounts (if any) to which the report relates, and the balance sheet are in agreement with the books of account kept by the society under section 1 of this Act, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9A/3/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9A/3/b" id="section-9A-3-b">
<Pnumber>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">state whether, in that person’s opinion, on the basis of the information contained in those books of account, the revenue account or accounts and the balance sheet comply with the requirements of this Act and the appropriate registration Act.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9A/4/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9A/4" id="section-9A-4">
<Pnumber>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">A report for the purposes of subsection (2)(b) of this section shall state whether in the opinion of the person making the report the financial criteria for the exercise of the power conferred by section 4A(1) of this Act were met in relation to the year.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9A/5/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9A/5" id="section-9A-5">
<Pnumber>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">In subsection (2) of this section, the reference to an appropriate person is to a person who is—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9A/5/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9A/5/a" id="section-9A-5-a">
<Pnumber>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">a qualified auditor for the purposes of this Act, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9A/5/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9A/5/b" id="section-9A-5-b">
<Pnumber>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">not ineligible by virtue of section 8(1) of this Act to be appointed as auditor of the society.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9A/6/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9A/6" id="section-9A-6">
<Pnumber>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1226" CommentaryRef="c7493811">In this section, “turnover" has the same meaning as in section 4A of this Act.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="1996-09-01" RestrictEndDate="2014-08-01">
<Title>
<CommentaryRef Ref="c7493821"/>
Rights of person appointed under section 9A(2).
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9B/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9B" id="section-9B">
<Pnumber>9B</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9B/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9B/1" id="section-9B-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A person appointed under section 9A(2) of this Act shall, for the purposes of his appointment—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9B/1/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9B/1/a" id="section-9B-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>have a right of access at all times to the books, deeds and accounts of the relevant society, and to all other documents relating to its affairs, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9B/1/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9B/1/b" id="section-9B-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>be entitled to require from the officers of the relevant society such information and explanations as he thinks necessary.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9B/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9B/2" id="section-9B-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>If a person appointed under section 9A(2) of this Act fails to obtain all the information and explanations which, to the best of that person’s knowledge and belief, are necessary for the purposes of doing what he has been appointed to do, that fact shall be stated in his report.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9B/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9B/3" id="section-9B-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>A person appointed under section 9A(2) of this Act shall be entitled—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9B/3/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9B/3/a" id="section-9B-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>to receive notice of, and attend, any general meeting of the relevant society at which any relevant matter is discussed, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9B/3/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9B/3/b" id="section-9B-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>to be heard at any such general meeting which he attends on any part of the business of the meeting which relates to any relevant matter.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9B/4/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9B/4" id="section-9B-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>For the purposes of subsection (3) of this section, the following are relevant matters, namely—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9B/4/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9B/4/a" id="section-9B-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any report of the person appointed under subsection (2) of section 9A of this Act, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9B/4/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9B/4/b" id="section-9B-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any matter which is relevant to what that person has been appointed under that subsection to do.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9B/5/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9B/5" id="section-9B-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In this section, references to the relevant society, in relation to a person appointed under section 9A(2) of this Act, are to the society responsible for his appointment under that provision.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" RestrictStartDate="2001-12-01" RestrictEndDate="2013-04-01">
<Title>
<CommentaryRef Ref="c7493841"/>
Registrar’s power to require accounts for past years to be audited.
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9C/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9C" id="section-9C">
<Pnumber>9C</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9C/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9C/1" id="section-9C-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
The
<Addition ChangeId="d29p1407" CommentaryRef="c7493851">Authority</Addition>
may give a direction to a society in respect of any relevant year of account of the society preceding that in which the direction is given—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9C/1/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9C/1/a" id="section-9C-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>requiring it to appoint a qualified auditor or qualified auditors to audit its accounts and balance sheet for that year, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9C/1/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9C/1/b" id="section-9C-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
where it has sent to
<Addition ChangeId="d29p1423" CommentaryRef="c7493861">the Authority</Addition>
its annual return for that year before the date of the direction, requiring it after its accounts and balance sheet have been audited by a qualified auditor or qualified auditors to send to
<Addition ChangeId="d29p1427" CommentaryRef="c7493861">the Authority</Addition>
within three months from receipt of the direction a further annual return complying with the requirements of this Act and section 39 of the Act of 1965 (other than that as to time of sending).
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/9C/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9C/2" id="section-9C-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>For the purposes of this section, a year of account of a society is a relevant year of account if it is one at the end of which there is in force in relation to it a disapplication under section 4A(1) of this Act.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" RestrictStartDate="2001-12-01" RestrictEndDate="2014-08-01">
<Title> Remuneration of qualified auditors.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/10/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/10" id="section-10">
<Pnumber>10</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/10/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/10/1" id="section-10-1">
<Pnumber>
<CommentaryRef Ref="c7493931"/>
1
</Pnumber>
<P2para>
<Text>
Regulations made by the
<CommentaryRef Ref="c7493941"/>
. . . Treasury may prescribe the maximum rates of remuneration to be paid by societies for the audit of their accounts and balance sheets by qualified auditors
<Addition ChangeId="d29p1455" CommentaryRef="c7493951">or for the making of a report for the purposes of section 3A(4)(a) or (5) or 9A(2)(a) or (b) of this Act</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/10/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/10/2" id="section-10-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
No auditor
<Addition ChangeId="d29p1465" CommentaryRef="c7493961">or reporting accountant</Addition>
shall ask for, receive or be entitled to receive remuneration in excess of the rate prescribed in respect of his services by regulations made under this section.
<CommentaryRef Ref="c7493971"/>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/10/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/10/3" id="section-10-3">
<Pnumber>
<Addition ChangeId="d29p1470" CommentaryRef="c7493981">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1470" CommentaryRef="c7493981">In this section, “reporting accountant" means a person appointed to make a report for the purposes of section 3A(4)(a) or (5) or 9A(2)(a) or (b) of this Act.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" RestrictStartDate="2011-04-12" RestrictEndDate="2013-04-01">
<Title> Amendments relating to annual returns of societies.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/11/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11" id="section-11">
<Pnumber>11</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/11/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/1" id="section-11-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
The annual return which a society is required to send . . .
<CommentaryRef Ref="c7494441"/>
to the
<Addition ChangeId="d29p1494" CommentaryRef="c7494451">Authority</Addition>
by section 39(1) of the Act of 1965 . . .
<CommentaryRef Ref="c7494441"/>
shall be a return relating to the affairs of the society, and accordingly—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/11/1/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/1/a" id="section-11-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c7494471"/>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/11/1/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/1/b" id="section-11-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
for the words from “of the income" to “
<Term id="term-audited">audited</Term>
” in section 39(1) of the Act of 1965,
</Text>
</P3para>
</P3>
<Text>
there shall be substituted the words “relating to its affairs for the period required by this section to be included in the return"; . . .
<CommentaryRef Ref="c7494441"/>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/11/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/2" id="section-11-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
The annual return sent by a society under . . .
<CommentaryRef Ref="c7494441"/>
the provisions mentioned in the preceding subsection—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/11/2/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/2/a" id="section-11-2-a">
<Pnumber>
<CommentaryRef Ref="c7494501"/>
a
</Pnumber>
<P3para>
<Text>shall contain the revenue account or accounts of the society prepared in accordance with section 3(2) of this Act in respect of the year of account to which the return relates, and a balance sheet as at the end of that year, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/11/2/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/2/b" id="section-11-2-b">
<Pnumber>
<Addition ChangeId="d29p1534" CommentaryRef="c7494511">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1534" CommentaryRef="c7494511">shall not contain any other accounts </Addition>
<Addition ChangeId="d29p1534" CommentaryRef="c7494511">
<Addition ChangeId="d29p1541" CommentaryRef="c7494521">or been the subject of a report for the purposes of section 9A(2)(a) of this Act</Addition>
</Addition>
<Addition ChangeId="d29p1534" CommentaryRef="c7494511">.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/11/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/3" id="section-11-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
The power of the
<Addition ChangeId="d29p1552" CommentaryRef="c7494451">Authority</Addition>
. . .
<CommentaryRef Ref="c7494441"/>
under
<Substitution ChangeId="key-b5d23e7375eac23bd6aef847f226560a-1460980874770" CommentaryRef="key-b5d23e7375eac23bd6aef847f226560a">section 72(1) or 72A</Substitution>
of the Act of 1965 . . .
<CommentaryRef Ref="c7494441"/>
to determine the form of an annual return and the particulars to be contained in such a return shall be without prejudice to the provisions of the last preceding subsection.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/11/4/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/4" id="section-11-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c7494561"/>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/11/5/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/5" id="section-11-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Every society shall provide, together with—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/11/5/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/5/a" id="section-11-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
every copy of its last annual return supplied on demand to a member or person interested in the funds of the society, in accordance with the requirements of . . .
<CommentaryRef Ref="c7494441"/>
section 39(5) of the Act of 1965 . . .
<CommentaryRef Ref="c7494441"/>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/11/5/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/5/b" id="section-11-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c7494591"/>
</Text>
</P3para>
</P3>
<Text>
a copy of the report of the auditors on the accounts and balance sheet contained in the return . . .
<CommentaryRef Ref="c7494441"/>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/11/5A/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/5A" id="section-11-5A">
<Pnumber>
<Addition ChangeId="d29p1592" CommentaryRef="c7494611">5A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1592" CommentaryRef="c7494611">Where the year of account to which an annual return relates is one at the end of which there is in force in relation to the year a disapplication under section 4A(1) of this Act, subsection (5) of this section shall have effect as if for the reference to the report of the auditors on the accounts and balance sheet contained in the return there were substituted a reference to any report which the society is required, because of the disapplication, to obtain under section 9A(2)(a) of this Act.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/11/6/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/6" id="section-11-6">
<Pnumber PuncAfter=")—(8)">6</Pnumber>
<P2para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c7494561"/>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" RestrictStartDate="2001-12-01" RestrictEndDate="2014-08-01">
<Title>
Consequential amendments of rules by societies.
<CommentaryRef Ref="c7494761"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/12/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/12" id="section-12">
<Pnumber>12</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/12/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/12/1" id="section-12-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Notwithstanding anything in the rules of any society, the committee of a society may by resolution passed during the appropriate period after the commencement of this Act
<Addition ChangeId="d29p1624" CommentaryRef="c7494771">or of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 1993</Addition>
make such amendments of the rules of the society as may be consequential on the provisions of this Act
<Addition ChangeId="d29p1628" CommentaryRef="c7494771">or of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 1993</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/12/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/12/2" id="section-12-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>For the purposes of the preceding subsection the appropriate period after the commencement of this Act, in relation to any society, shall be whichever is the longer of the following two periods, that is to say—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/12/2/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/12/2/a" id="section-12-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the period of one year beginning with the date of the commencement of this Act, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/12/2/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/12/2/b" id="section-12-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
the period beginning with the date of the commencement of this Act and ending with the date on which an amendment of the rules of that society is first registered after that date . . .
<CommentaryRef Ref="c7494791"/>
under section 10 of the Act of 1965.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/12/2A/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/12/2A" id="section-12-2A">
<Pnumber>
<Addition ChangeId="d29p1652" CommentaryRef="c7494801">2A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1652" CommentaryRef="c7494801">For the purposes of subsection (1) the appropriate period after the commencement of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 1993 shall be the period of one year beginning with the date of coming into force of those Regulations.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/12/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/12/3" id="section-12-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
Notwithstanding anything . . .
<CommentaryRef Ref="c7494791"/>
in section 10 of the Act of 1965, . . .
<CommentaryRef Ref="c7494791"/>
the
<CommentaryRef Ref="c7494831"/>
. . .
<CommentaryRef Ref="c7494791"/>
shall not be required to register any amendment of a society’s rules unless such consequential amendments of the rules of that society as are mentioned in subsection (1) of this section either have been made before the application for registration of that amendment or are to be effected by that amendment.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/crossheading/industrial-and-provident-societies-group-accounts/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/crossheading/industrial-and-provident-societies-group-accounts" NumberOfProvisions="4" id="crossheading-industrial-and-provident-societies-group-accounts" RestrictExtent="E+W+S" RestrictStartDate="2011-04-12" RestrictEndDate="2013-04-01">
<Title> Industrial and provident societies: group accounts</Title>
<P1group RestrictExtent="E+W+S" ConfersPower="true" RestrictStartDate="2011-04-12" RestrictEndDate="2013-04-01">
<Title> Group accounts of industrial and provident societies.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/13/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/13" id="section-13">
<Pnumber>13</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/13/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/13/1" id="section-13-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Subject to the provisions of the next following section, where at the end of a year of account of an industrial and provident society beginning on or after 1st January 1969 the society has subsidiaries, it shall cause to be prepared accounts for that year (in this Act referred to as “
<Term id="term-group-accounts">group accounts</Term>
”) dealing as mentioned in the following provisions of this section with the state of affairs and income and expenditure of the society and its subsidiaries.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/13/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/13/2" id="section-13-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The group accounts of an industrial and provident society shall give a true and fair view of the state of affairs and income and expenditure of the society and the subsidiaries dealt with thereby as a whole, so far as concerns members of the society.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/13/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/13/3" id="section-13-3">
<Pnumber>
<CommentaryRef Ref="c7494921"/>
3
</Pnumber>
<P2para>
<Text>
Without prejudice to the provisions of the last preceding subsection, the group accounts shall comprise such accounts and contain such particulars as the
<Addition ChangeId="d29p1708" CommentaryRef="c7494941">Treasury</Addition>
may prescribe by regulations made under this section.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/13/4/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/13/4" id="section-13-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
Where the year of account of a subsidiary does not coincide with that of the industrial and provident society of which it is a subsidiary, the group accounts shall, unless the
<Addition ChangeId="d29p1718" CommentaryRef="c7494961">Authority</Addition>
on the application or with the consent of the committee of the society otherwise directs, deal with the subsidiary’s state of affairs as at the end of its year of account ending with or last before that of the society, and with the subsidiary’s income and expenditure for that year of account.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/13/5/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/13/5" id="section-13-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>An industrial and provident society which has caused group accounts to be prepared in accordance with subsection (1) of this section shall submit those accounts for audit to the auditors appointed to audit the accounts and balance sheet of the society for that year of account: and those auditors shall make a report to the society on the group accounts, stating whether those accounts have been properly prepared in accordance with the requirements of this Act and the regulations (if any) made under this Act and whether in their opinion they give a true and fair view of the state of affairs and income and expenditure of the society and its subsidiaries in accordance with subsection (2) of this section.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/13/6/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/13/6" id="section-13-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
An industrial and provident society shall send its group accounts and a copy of the report of the auditors under the last preceding subsection to the
<Addition ChangeId="d29p1734" CommentaryRef="c7494961">Authority</Addition>
together with its annual return for the year of account to which those group accounts relate.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/13/7/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/13/7" id="section-13-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>
The latest group accounts of an industrial and provident society shall be supplied free of charge, together with the latest annual return of the society, to every member or person interested in the funds of the society who applies under section 39(5) of the Act of 1965 for a copy of the latest annual return; and any such group accounts shall be taken to be a document kept by the
<Addition ChangeId="d29p1744" CommentaryRef="c7494961">Authority</Addition>
under that Act for the purposes of section 71(1) of that Act.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/13/8/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/13/8" id="section-13-8">
<Pnumber>
<Addition ChangeId="key-9b6383e61d79342b1f6e693c07744fb2-1460981053574" CommentaryRef="key-9b6383e61d79342b1f6e693c07744fb2">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-9b6383e61d79342b1f6e693c07744fb2-1460981053574" CommentaryRef="key-9b6383e61d79342b1f6e693c07744fb2">Subsections (6) to (10) of </Addition>
<Addition ChangeId="key-9b6383e61d79342b1f6e693c07744fb2-1460981053574" CommentaryRef="key-9b6383e61d79342b1f6e693c07744fb2">section 39 of the Act of 1965</Addition>
<Addition ChangeId="key-9b6383e61d79342b1f6e693c07744fb2-1460981053574" CommentaryRef="key-9b6383e61d79342b1f6e693c07744fb2"> apply to the latest group accounts of an industrial and provident society as those subsections apply to a copy of the latest annual return of an industrial and provident society.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" RestrictStartDate="2001-12-01" RestrictEndDate="2013-04-01">
<Title> Exemption from requirements in respect of group accounts.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14" id="section-14">
<Pnumber>14</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/1" id="section-14-1">
<Pnumber>1</Pnumber>
<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>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/2" id="section-14-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
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>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/2/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/2/a" id="section-14-2-a">
<Pnumber>a</Pnumber>
<P3para>
<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>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/2/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/2/b" id="section-14-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the result would be misleading, or harmful to the business of the society or any of its subsidiaries; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/2/c/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/2/c" id="section-14-2-c">
<Pnumber>c</Pnumber>
<P3para>
<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>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/3" id="section-14-3">
<Pnumber>3</Pnumber>
<P2para>
<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>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/3A/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/3A" id="section-14-3A">
<Pnumber>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">3A</Addition>
</Pnumber>
<P2para>
<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/2012-01-08" 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>
</Pnumber>
<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>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/3A/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/3A/b" id="section-14-3A-b">
<Pnumber>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">the reason for that was subsection (2) or (3) of this section or this subsection, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/3A/c/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/3A/c" id="section-14-3A-c">
<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>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/3A/c/i/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/3A/c/i" id="section-14-3A-c-i">
<Pnumber>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">i</Addition>
</Pnumber>
<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>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">
<Addition ChangeId="d29p1831" CommentaryRef="c7495041">Authority</Addition>
</Addition>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061"> under subsection (2) or (3) of this section, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/3A/c/ii/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/3A/c/ii" id="section-14-3A-c-ii">
<Pnumber>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">the grounds so given by them for that reason,</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">continued to apply throughout the year of account.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/3B/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/3B" id="section-14-3B">
<Pnumber>
<Addition ChangeId="d29p1800" CommentaryRef="c7495061">3B</Addition>
</Pnumber>
<P2para>
<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/2012-01-08" 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>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/3B/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14/3B/b" id="section-14-3B-b">
<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>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/3C/2012-01-08" 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>
<P2para>
<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>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14/4/2012-01-08" 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>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2011-04-12" RestrictEndDate="2013-04-01">
<Title>
<Addition ChangeId="key-a14c88722aeb68f9acbc58b5751c3fc0-1460980218750" CommentaryRef="key-a14c88722aeb68f9acbc58b5751c3fc0">Form etc. of electronic documents sent to the Authority</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/14A/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/14A" id="section-14A">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-a14c88722aeb68f9acbc58b5751c3fc0-1460980218750" CommentaryRef="key-a14c88722aeb68f9acbc58b5751c3fc0">14A</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="key-a14c88722aeb68f9acbc58b5751c3fc0-1460980218750" CommentaryRef="key-a14c88722aeb68f9acbc58b5751c3fc0">Section 72A of the Act of 1965 applies for the purposes of this Act as it applies for the purposes of that Act.</Addition>
</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="1991-02-01" RestrictEndDate="2014-08-01">
<Title> Meaning of “subsidiary".</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15" id="section-15">
<Pnumber>15</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/1" id="section-15-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>For the purposes of this Act, a company shall, subject to the provisions of subsection (4) of this section, be deemed to be a subsidiary of an industrial and provident society if, but only if, that society either—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/1/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/1/a" id="section-15-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>is a member of the company and controls the composition of its board of directors; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/1/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/1/b" id="section-15-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>holds more than half in nominal value of the company’s equity share capital.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/2" id="section-15-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
For the purposes of paragraph (
<Emphasis>a</Emphasis>
) of the preceding subsection, the composition of a company’s board of directors shall be deemed to be controlled by an industrial and provident society if, but only if, that society by the exercise of some power exercisable by it without the consent or concurrence of any other person can appoint or remove the holders of all or a majority of the directorships.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/3" id="section-15-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>A society shall be deemed for the purposes of subsection (2) of this section to have power to appoint to a directorship if either—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/3/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/3/a" id="section-15-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a person cannot be appointed thereto without the exercise in his favour by that society of such a power as is mentioned in that subsection; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/3/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/3/b" id="section-15-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a person’s appointment thereto follows necessarily from his appointment as a member of the committee of that society; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/3/c/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/3/c" id="section-15-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the directorship is held by that society itself.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/4/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/4" id="section-15-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In determining whether a company is a subsidiary of an industrial and provident society—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/4/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/4/a" id="section-15-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any shares held or power exercisable by that society in a fiduciary capacity shall be treated as not held or exercisable by it;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/4/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/4/b" id="section-15-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>(subject to the two following paragraphs), any shares held or power exercisable by any person as a nominee for that society (except where that society is concerned only in a fiduciary capacity) shall be treated as held or exercisable by that society;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/4/c/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/4/c" id="section-15-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>any shares held or power exercisable by any person by virtue of the provisions of any debentures of the company or of a trust deed for securing any issue of such debentures shall be disregarded; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/4/d/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/4/d" id="section-15-4-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>any shares held or power exercisable by, or by a nominee for, that society (not being held or exercisable as mentioned in the last preceding paragraph) shall be treated as not held or exercisable by that society if the ordinary business of that society includes the lending of money and the shares are held or power is exercisable as mentioned above by way of security only for the purposes of a transaction entered into in the ordinary course of that business.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/5/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/5" id="section-15-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>For the purposes of this Act, an industrial and provident society shall be deemed to be a subsidiary of another such society if, but only if, that other society either—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/5/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/5/a" id="section-15-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>is a member of the first mentioned society and controls the composition of its committee; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/5/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/5/b" id="section-15-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>can exercise a majority of the votes to which members of the first-mentioned society are entitled under its rules.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/6/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/6" id="section-15-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
For the purposes of paragraph (
<Emphasis>a</Emphasis>
) of the last preceding subsection, the composition of a society’s committee shall be deemed to be controlled by another society if, but only if, either—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/6/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/6/a" id="section-15-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>that other society by the exercise of some power exercisable by it without the consent or concurrence of any other person can appoint and remove the members or a majority of the members of that committee; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/6/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/6/b" id="section-15-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that other society is itself a member of that committee and by the exercise of such a power as is mentioned in the preceding paragraph can either appoint and remove the remaining members of that committee or appoint and remove such number of members of that committee as, together with itself, would constitute a majority of the members of that committee.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/7/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/7" id="section-15-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>A society shall be deemed for the purposes of subsection (6) of this section to have power to appoint a person to membership of the committee of another society if either—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/7/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/7/a" id="section-15-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
he cannot be appointed without the exercise in his favour by the first mentioned society of such a power as is mentioned in paragraph (
<Emphasis>a</Emphasis>
) of that subsection; or
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/7/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/7/b" id="section-15-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>his appointment follows necessarily from his appointment as a member of the committee of the first-mentioned society.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/8/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/8" id="section-15-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Subsection (4) of this section shall apply with the necessary modifications in determining whether an industrial and provident society is a subsidiary of another such society as it applies in determining whether a company is a subsidiary of such a society.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/15/9/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/15/9" id="section-15-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>
In this section “
<Term id="term-company">company</Term>
” includes any body corporate other than an industrial and provident society, and “
<Term id="term-equity-share-capital">equity share capital</Term>
” means, in relation to a company, its issued share capital excluding any part thereof which, neither as respects dividends nor as respects capital, carries any right to participate beyond a specified amount in a distribution.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/crossheading/societies-registered-under-the-act-of1896-valuations-and-rules/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/crossheading/societies-registered-under-the-act-of1896-valuations-and-rules" NumberOfProvisions="2" id="crossheading-societies-registered-under-the-act-of1896-valuations-and-rules" RestrictEndDate="2014-08-01">
<Title>
Societies registered under the Act of
<Emphasis>1896</Emphasis>
: valuations and rules
</Title>
<P1group RestrictEndDate="2014-08-01">
<Title>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c7495091"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/16/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/16" id="section-16">
<Pnumber>16</Pnumber>
<P1para>
<Text/>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" RestrictStartDate="2001-12-01" RestrictEndDate="2014-08-01">
<Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/17/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/17" id="section-17">
<Pnumber>
<CommentaryRef Ref="c7495211"/>
17
</Pnumber>
<P1para>
<Text/>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/crossheading/miscellaneous-and-supplementary/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/crossheading/miscellaneous-and-supplementary" NumberOfProvisions="6" id="crossheading-miscellaneous-and-supplementary" RestrictEndDate="2013-04-01">
<Title> Miscellaneous and supplementary</Title>
<P1group RestrictExtent="E+W+S" RestrictStartDate="2001-12-01" RestrictEndDate="2013-04-01">
<Title> Offences.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/18/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/18" id="section-18">
<Pnumber>18</Pnumber>
<P1para>
<Text>
Any contravention by a society of any provision of this Act and any failure by a society to comply with any provision of this Act or any direction given by the
<Addition ChangeId="d29p2082" CommentaryRef="c7495231">Authority</Addition>
under section 4
<Addition ChangeId="d29p2086" CommentaryRef="c7495241">or 9C(1)</Addition>
of this Act shall be an offence under the appropriate registration Act.
</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" RestrictStartDate="2001-12-01" RestrictEndDate="2014-08-01">
<Title> Regulations.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/19/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/19" id="section-19">
<Pnumber>19</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/19/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/19/1" id="section-19-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Any power to make regulations under this Act may be exercised so as to make different provision in relation to different cases or different circumstances to which the power is applicable.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/19/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/19/2" id="section-19-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Any power to make regulations under this Act shall be exercisable by statutory instrument, and any statutory instrument containing any regulations made under section 4 or section 10 of this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/19/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/19/3" id="section-19-3">
<Pnumber>
<CommentaryRef Ref="c7495261"/>
3
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2014-08-01">
<Title> Minor and consequential amendments, repeals and transitional provisions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/20/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/20" id="section-20">
<Pnumber>20</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/20/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/20/1" id="section-20-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Except as provided by Schedule 3 to this Act—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/20/1/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/20/1/a" id="section-20-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
the enactments specified in Schedule 1 to this Act shall have effect subject to the amendments set out in that Schedule, being minor amendments and amendments consequential on the preceding provisions of this Act; . . .
<CommentaryRef Ref="c7495271"/>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/20/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/20/2" id="section-20-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Schedule 3 to this Act shall have effect for the purpose of the transition to the provisions of this Act from the law in force before the commencement of those provisions.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" RestrictStartDate="2001-12-01" RestrictEndDate="2013-04-01">
<Title> Interpretation.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/21/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/21" id="section-21">
<Pnumber>21</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/21/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/21/1" id="section-21-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In this Act, except so far as the context otherwise requires, the following expressions have the following meanings respectively, that is to say—</Text>
</P2para>
</P2>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p2159" CommentaryRef="c7495531">“accounts" means the profit and loss account required to be prepared by section 226 of the Companies Act 1985 as applied by regulation 3 of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 1993;</Addition>
<Strong/>
</Text>
</Para>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-act-of-1896">
<CommentaryRef Ref="c7495541"/>
Act of 1896
</Term>
” means the Friendly Societies Act 1896;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-act-of-1965">Act of 1965</Term>
” means the
<CommentaryRef Ref="c7495551"/>
Industrial and Provident Societies Act 1965;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
“annual return", . . .
<CommentaryRef Ref="c7495561"/>
in relation to a society registered under the Act of 1965, means the annual return which that society is required to send to the
<Addition ChangeId="d29p2191" CommentaryRef="c7495571">Authority</Addition>
by section 39(1) of that Act;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c7495581"/>
. . .;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-exempt-society">exempt society</Term>
” has the meaning assigned to it by section 4(4) of this Act;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p2210" CommentaryRef="c7495591">“group accounts" means the accounts required to be prepared by section 227 of the Companies Act 1985 as applied by regulation 3 of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 1993.</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-industrial-and-provident-society">industrial and provident society</Term>
” means a society registered under the Act of 1965;
</Text>
</Para>
</ListItem>
</UnorderedList>
</ListItem>
<ListItem>
<Para>
<Text>
<Strong> </Strong>
<Addition ChangeId="d29p2225">
<CommentaryRef Ref="c7495531"/>
“qualified auditor" means a person eligible for appointment as an auditor of the society under Part II of the Companies Act 1989 as applied by paragraph 3 of Schedule 9 to those Regulations;
</Addition>
</Text>
</Para>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-registered-branch">registered branch</Term>
” means a branch registered under the Act of 1896 of a society registered under that Act;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-scottish-society">Scottish society</Term>
” means any body which is . . .
<CommentaryRef Ref="c7495561"/>
a society registered under the Act of 1965 . . .
<CommentaryRef Ref="c7495561"/>
<Addition ChangeId="d29p2248" CommentaryRef="c7495631">whose registered office is situated</Addition>
in Scotland;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-society">society</Term>
” means any body which is . . .
<CommentaryRef Ref="c7495561"/>
a society registered under the Act of 1965;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-subsidiary">subsidiary</Term>
” has the meaning assigned to it by section 15 of this Act;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-year-of-account">year of account</Term>
”—
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c7495651"/>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>in relation to a society registered under the Act of 1965, means any period required by section 39 of that Act to be included in an annual return of that society.</Text>
</Para>
</ListItem>
</OrderedList>
</ListItem>
</UnorderedList>
</ListItem>
</UnorderedList>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/21/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/21/2" id="section-21-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
In this Act “
<Term id="term-the-appropriate-registration-act">the appropriate registration Act</Term>
”—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/21/2/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/21/2/a" id="section-21-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c7495661"/>
</Text>
</P3para>
</P3>
<BlockText>
<Para>
<Text>(b)</Text>
</Para>
<Para>
<Text>in relation to a society registered under the Act of 1965 or to a member of the committee of any such society, means the Act of 1965;</Text>
</Para>
</BlockText>
<Text>
and any reference to an offence under the appropriate registration Act is a reference . . .
<CommentaryRef Ref="c7495561"/>
to an offence under section 61 of the Act of 1965 . . .
<CommentaryRef Ref="c7495561"/>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/21/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/21/3" id="section-21-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
In this Act, “
<Term id="term-the-current-year-of-account">the current year of account</Term>
”, in relation to the appointment of an auditor or auditors, means the year of account in which the question of that appointment arises, and “
<Term id="term-the-preceding-year-of-account">the preceding year of account</Term>
” means the year of account immediately preceding the current year of account.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/21/4/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/21/4" id="section-21-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In this Act, except so far as the context otherwise requires—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/21/4/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/21/4/a" id="section-21-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>references to a society registered and to the registration of a society under the Act of 1896 include respectively references to a registered branch and to the registration under that Act of a branch of a society so registered; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/21/4/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/21/4/b" id="section-21-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>references to a society registered under the Act of 1965 include references to a society deemed to be so registered by virtue of section 4 of that Act.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2014-08-01">
<Title> Channel Islands and Isle of Man.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/22/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/22" id="section-22">
<Pnumber>22</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/22/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/22/1" id="section-22-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Her Majesty may by Order in Council provide—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/22/1/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/22/1/a" id="section-22-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>that all or any of the provisions of this Act shall extend to any of the Channel Islands, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/22/1/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/22/1/b" id="section-22-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that all or any of the provisions of this Act, in so far as those provisions relate to societies registered under the Act of 1896, shall extend to the Isle of Man,</Text>
</P3para>
</P3>
<Text>with in either case such exceptions, adaptations and modifications (if any) as may be specified in the Order.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/22/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/22/2" id="section-22-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Any Order in Council made under this section may be varied or revoked by a subsequent Order in Council so made.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/22/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/22/3" id="section-22-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Any Order in Council revoking an Order in Council made under this section may contain such transitional or other incidental or supplemental provisions as appear to Her Majesty to be necessary or expedient in consequence of the revocation.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S" RestrictStartDate="2001-12-01" RestrictEndDate="2014-08-01">
<Title> Short title, citation, construction and extent.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/23/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/23" id="section-23">
<Pnumber>23</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/23/1/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/23/1" id="section-23-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Act may be cited as the Friendly and Industrial and Provident Societies Act 1968.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/23/2/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/23/2" id="section-23-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
<CommentaryRef Ref="c7495711"/>
. . .; . . .
<CommentaryRef Ref="c7495721"/>
and this Act and the Industrial and Provident Societies Acts 1965 and 1967 may be cited together as the Industrial and Provident Societies Acts 1965 to 1968.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/23/3/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/23/3" id="section-23-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>References in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as references to that enactment as amended by or under any other enactment, including this Act.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/23/4/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/23/4" id="section-23-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>This Act—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/23/4/a/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/23/4/a" id="section-23-4-a">
<Pnumber>
<CommentaryRef Ref="c7495731"/>
a
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/23/4/b/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/23/4/b" id="section-23-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c7495741"/>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/23/4/c/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/23/4/c" id="section-23-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in its application to societies registered under the Act of 1965, shall be construed as one with that Act.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/55/section/23/5/2012-01-08" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/23/5" id="section-23-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>This Act shall not extend to Northern Ireland.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Body>
</Primary>
<Commentaries>
<Commentary id="c7492641" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00015" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c. 46)</Citation>
,
<CitationSubRef id="c00016" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11" Operative="true" CitationRef="c00015" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7492651" Type="F">
<Para>
<Text>
<CitationSubRef id="c00017" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/5" SectionRef="section-3-5">S. 3(5)</CitationSubRef>
repealed (1.9.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1738" id="c00018" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1738">S.I. 1996/1738</Citation>
,
<CitationSubRef id="c00019" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/1" Operative="true" CitationRef="c00018" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00020" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/9/3" CitationRef="c00018" SectionRef="article-9-3">9(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7492661" Type="F">
<Para>
<Text>
<CitationSubRef id="c00021" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/6" SectionRef="section-3-6">Ss. 3(6)</CitationSubRef>
,
<CitationSubRef id="c00022" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/3" SectionRef="section-4-3">4(3)</CitationSubRef>
,
<CitationSubRef id="c00023" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/8" SectionRef="section-9-8">9(8)</CitationSubRef>
,
<CitationSubRef id="c00024" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/4/6" UpTo="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/4/8" Type="group" StartSectionRef="section-11-4-6" EndSectionRef="section-11-4-8">11(4)(6)-(8)</CitationSubRef>
,
<CitationSubRef id="c00025" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/16" SectionRef="section-16">16</CitationSubRef>
,
<CitationSubRef id="c00026" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/17/4" SectionRef="section-17-4">17(4)</CitationSubRef>
,
<CitationSubRef id="c00027" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/schedule/1/paragraph/1" UpTo="http://www.legislation.gov.uk/id/ukpga/1968/55/schedule/1/paragraph/8" Type="group" StartSectionRef="schedule-1-paragraph-1" EndSectionRef="schedule-1-paragraph-8">Sch. 1 paras. 1-8</CitationSubRef>
,
<CitationSubRef id="c00028" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/schedule/2" SectionRef="schedule-2">Schs. 2</CitationSubRef>
,
<CitationSubRef id="c00029" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/schedule/3" SectionRef="schedule-3">3</CitationSubRef>
paras. 5, 6 repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00030" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c.46)</Citation>
,
<CitationSubRef id="c00031" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11" Operative="true" CitationRef="c00030" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7492671" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1971/66" id="c00032" Year="1971" Class="UnitedKingdomPublicGeneralAct" Number="66" Title="Friendly Societies Act 1971">Friendly Societies Act 1971 (c. 66)</Citation>
,
<CitationSubRef id="c00033" URI="http://www.legislation.gov.uk/id/ukpga/1971/66/section/11/5/6" Operative="true" CitationRef="c00032" SectionRef="section-11-5-6">s. 11(5)(6)</CitationSubRef>
and
<Citation URI="http://www.legislation.gov.uk/id/uksi/1971/1899" id="c00034" Class="UnitedKingdomStatutoryInstrument" Year="1971" Number="1899">S.I. 1971/1899</Citation>
, but not so as to affect the amount of the fine which may be imposed on conviction of an offence committed before 31.12.1971
</Text>
</Para>
</Commentary>
<Commentary id="c7492681" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1971/66" id="c00035" Year="1971" Class="UnitedKingdomPublicGeneralAct" Number="66" Title="Friendly Societies Act 1971">Friendly Societies Act 1971 (c. 66)</Citation>
,
<CitationSubRef id="c00036" URI="http://www.legislation.gov.uk/id/ukpga/1971/66/section/11/5/6" Operative="true" CitationRef="c00035" SectionRef="section-11-5-6">s. 11(5)(6)</CitationSubRef>
and
<Citation URI="http://www.legislation.gov.uk/id/uksi/1971/1899" id="c00037" Class="UnitedKingdomStatutoryInstrument" Year="1971" Number="1899">S.I. 1971/1899</Citation>
, but not so as to affect the amount of the fine which may be imposed on conviction of an offence committed before 31.12.1971
</Text>
</Para>
</Commentary>
<Commentary id="c7492691" Type="F">
<Para>
<Text>
Words substituted (E.W.S) by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c00038" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c00039" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" CitationRef="c00038" SectionRef="section-38">ss. 38</CitationSubRef>
,
<CitationSubRef id="c00040" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" CitationRef="c00038" SectionRef="section-46">46</CitationSubRef>
and (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c00041" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Criminal Procedure (Scotland) Act 1975">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</Citation>
,
<CitationSubRef id="c00042" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F" Operative="true" CitationRef="c00041" SectionRef="section-289F">ss. 289F</CitationSubRef>
,
<CitationSubRef id="c00043" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" CitationRef="c00041" SectionRef="section-289G">289G</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7492741" Type="F">
<Para>
<Text>
S. 3A inserted (1.9.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1738" id="c00045" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1738">S.I. 1996/1738</Citation>
,
<CitationSubRef id="c00046" CitationRef="c00045" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/1" Operative="true" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00047" CitationRef="c00045" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/9/3" SectionRef="article-9-3">9(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7492751" Type="F">
<Para>
<Text>
Word in s. 3A(11) substituted (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00049" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00050" CitationRef="c00049" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00051" CitationRef="c00049" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1" SectionRef="article-13-1">13(1)</CitationSubRef>
,
<CitationSubRef id="c00052" CitationRef="c00049" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/247" Operative="true" SectionRef="schedule-3-part-III-paragraph-247">Sch. 3 Pt. III para. 247</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00053" CitationRef="c00049" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00054" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00055" CitationRef="c00054" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493061" Type="C">
<Para>
<Text>
<CitationSubRef id="c00056" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4" SectionRef="section-4">S. 4</CitationSubRef>
extended (1.10.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/52" id="c00057" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="52">1996 c. 52</Citation>
s. 7, Sch. 1 Pt. III para. 17;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2402" id="c00058" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2402">S.I. 1996/2402</Citation>
,
<CitationSubRef id="c00059" URI="http://www.legislation.gov.uk/id/uksi/1996/2402/article/3" Operative="true" CitationRef="c00058" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
<CitationSubRef id="c00060" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4" SectionRef="section-4">S. 4</CitationSubRef>
applied (1.11.2001) by
<Citation URI="http://www.legislation.gov.uk/id/asp/2001/10" id="c00061" Class="ScottishAct" Year="2001" Number="10">2001 asp 10</Citation>
,
<CitationSubRef id="c00062" URI="http://www.legislation.gov.uk/id/asp/2001/10/section/63" CitationRef="c00061" SectionRef="section-63">s. 63</CitationSubRef>
,
<CitationSubRef id="c00063" URI="http://www.legislation.gov.uk/id/asp/2001/10/schedule/7/paragraph/14" Operative="true" CitationRef="c00061" SectionRef="schedule-7-paragraph-14">Sch. 7 para. 14</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/ssi/2001/336" id="c00064" Class="ScottishStatutoryInstrument" Year="2001" Number="336">S.S.I. 2001/336</Citation>
,
<CitationSubRef id="c00065" URI="http://www.legislation.gov.uk/id/ssi/2001/336/article/2/3" CitationRef="c00064" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="c00066" URI="http://www.legislation.gov.uk/id/ssi/2001/336/schedule/part/II" Operative="true" CitationRef="c00064" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
(subject to transitional provisions in
<CitationSubRef id="c00067" URI="http://www.legislation.gov.uk/id/ssi/2001/336/article/3" CitationRef="c00064" SectionRef="article-3">art. 3</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c7493071" Type="C">
<Para>
<Text>
<CitationSubRef id="c00068" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/1" SectionRef="section-4-1">S. 4(1)</CitationSubRef>
extended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/69" id="c00069" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="69" Title="Housing Associations Act 1985">Housing Associations Act 1985 (c. 69, SIF 61)</Citation>
,
<CitationSubRef id="c00070" URI="http://www.legislation.gov.uk/id/ukpga/1985/69/section/25" Operative="true" CitationRef="c00069" SectionRef="section-25">s. 25</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493081" Type="F">
<Para>
<Text>
<CitationSubRef id="c00071" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/1" SectionRef="section-4-1">S. 4(1)</CitationSubRef>
words inserted (1.9.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1738" id="c00072" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1738">S.I. 1996/1738</Citation>
,
<CitationSubRef id="c00073" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/1" Operative="true" CitationRef="c00072" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00074" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/9/5" CitationRef="c00072" SectionRef="article-9-5">9(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493101" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00075" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c. 46)</Citation>
,
<CitationSubRef id="c00076" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11" Operative="true" CitationRef="c00075" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493121" Type="F">
<Para>
<Text>
<CitationSubRef id="c00077" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/6" SectionRef="section-3-6">Ss. 3(6)</CitationSubRef>
,
<CitationSubRef id="c00078" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/3" SectionRef="section-4-3">4(3)</CitationSubRef>
,
<CitationSubRef id="c00079" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/8" SectionRef="section-9-8">9(8)</CitationSubRef>
,
<CitationSubRef id="c00080" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/4/6" UpTo="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/4/8" Type="group" StartSectionRef="section-11-4-6" EndSectionRef="section-11-4-8">11(4)(6)-(8)</CitationSubRef>
,
<CitationSubRef id="c00081" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/16" SectionRef="section-16">16</CitationSubRef>
,
<CitationSubRef id="c00082" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/17/4" SectionRef="section-17-4">17(4)</CitationSubRef>
,
<CitationSubRef id="c00083" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/schedule/1/paragraph/1" UpTo="http://www.legislation.gov.uk/id/ukpga/1968/55/schedule/1/paragraph/8" Type="group" StartSectionRef="schedule-1-paragraph-1" EndSectionRef="schedule-1-paragraph-8">Sch. 1 paras. 1-8</CitationSubRef>
,
<CitationSubRef id="c00084" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/schedule/2" SectionRef="schedule-2">Schs. 2</CitationSubRef>
,
<CitationSubRef id="c00085" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/schedule/3" SectionRef="schedule-3">3</CitationSubRef>
paras. 5, 6 repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00086" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c.46)</Citation>
,
<CitationSubRef id="c00087" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11" Operative="true" CitationRef="c00086" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493161" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c00088" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/5/6/7" SectionRef="section-4-5-6-7">s. 4(5)(6)(7)</CitationSubRef>
substituted (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00089" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00090" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" CitationRef="c00089" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00091" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1" CitationRef="c00089" SectionRef="article-13-1">13(1)</CitationSubRef>
,
<CitationSubRef id="c00092" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/248/a" Operative="true" CitationRef="c00089" SectionRef="schedule-3-part-III-paragraph-248-a">Sch. 3 Pt. III para. 248(a)</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00093" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" CitationRef="c00089" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00094" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00095" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" CitationRef="c00094" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493211" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c00096" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/7/b" SectionRef="section-4-7-b">s. 4(7)(b)</CitationSubRef>
substituted (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00097" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00098" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" CitationRef="c00097" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00099" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1" CitationRef="c00097" SectionRef="article-13-1">13(1)</CitationSubRef>
,
<CitationSubRef id="c00100" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/248/b" Operative="true" CitationRef="c00097" SectionRef="schedule-3-part-III-paragraph-248-b">Sch. 3 Pt. III para. 248(b)</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00101" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" CitationRef="c00097" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00102" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00103" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" CitationRef="c00102" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493241" Type="C">
<Para>
<Text>
<CitationSubRef id="c00104" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/8" SectionRef="section-4-8">S. 4(8)</CitationSubRef>
: transfer of functions (1.12.2001) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00105" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00106" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" CitationRef="c00105" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00107" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/4/1" CitationRef="c00105" SectionRef="article-4-1">4(1)</CitationSubRef>
,
<CitationSubRef id="c00108" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/1/part/I" Operative="true" CitationRef="c00105" SectionRef="schedule-1-part-I">Sch. 1 Pt. I</CitationSubRef>
(with
<CitationSubRef id="c00109" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/5" CitationRef="c00105" SectionRef="article-5">art. 5</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00110" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00111" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" CitationRef="c00110" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493261" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c00112" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/8" SectionRef="section-4-8">s. 4(8)</CitationSubRef>
repealed (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00113" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00114" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" CitationRef="c00113" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00115" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1/2" CitationRef="c00113" SectionRef="article-13-1-2">13(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00116" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/248/c" CitationRef="c00113" SectionRef="schedule-3-part-III-paragraph-248-c">Sch. 3 Pt. III para. 248(c)</CitationSubRef>
,
<CitationSubRef id="c00117" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/4" Operative="true" CitationRef="c00113" SectionRef="schedule-4">Sch. 4</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00118" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" CitationRef="c00113" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00119" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00120" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" CitationRef="c00119" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="c7493471" Type="F">
<Para>
<Text>
S. 4A inserted (1.9.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1738" id="c00122" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1738">S.I. 1996/1738</Citation>
arts. 1, 8(1)
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="c7493491" Type="F">
<Para>
<Text>
S. 4A(3)(ba) inserted (1.11.2001) by
<Citation URI="http://www.legislation.gov.uk/id/asp/2001/10" id="c00131" Class="ScottishAct" Year="2001" Number="10">2001 asp 10</Citation>
,
<CitationSubRef id="c00132" CitationRef="c00131" URI="http://www.legislation.gov.uk/id/asp/2001/10/section/112" SectionRef="section-112">s. 112</CitationSubRef>
,
<CitationSubRef id="c00133" CitationRef="c00131" URI="http://www.legislation.gov.uk/id/asp/2001/10/schedule/10/paragraph/2/b" Operative="true" SectionRef="schedule-10-paragraph-2-b">Sch. 10 para. 2(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/ssi/2001/336" id="c00134" Class="ScottishStatutoryInstrument" Year="2001" Number="336">S.S.I. 2001/336</Citation>
,
<CitationSubRef id="c00135" CitationRef="c00134" URI="http://www.legislation.gov.uk/id/ssi/2001/336/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef id="c00136" CitationRef="c00134" URI="http://www.legislation.gov.uk/id/ssi/2001/336/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
Table (subject to transitional provisions in art. 3)
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="c7493511" Type="F">
<Para>
<Text>
Words in s. 4A(3)(e) repealed (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3649" id="c00139" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3649">S.I. 2001/3649</Citation>
,
<CitationSubRef id="c00140" CitationRef="c00139" URI="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1" Operative="true" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00141" CitationRef="c00139" URI="http://www.legislation.gov.uk/id/uksi/2001/3649/article/184/2" SectionRef="article-184-2">184(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="c7493521" Type="F">
<Para>
<Text>
Words in s. 4A(4)(5)(b) substituted (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00143" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00144" CitationRef="c00143" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00145" CitationRef="c00143" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1" SectionRef="article-13-1">13(1)</CitationSubRef>
,
<CitationSubRef id="c00146" CitationRef="c00143" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/249" Operative="true" SectionRef="schedule-3-part-III-paragraph-249">Sch. 3 Pt. III para. 249</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00147" CitationRef="c00143" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00148" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00149" CitationRef="c00148" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493541" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/10" id="c00150" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="10">1993 c. 10</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="c7493551" Type="F">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/40" id="c00151" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="40">1990 c. 40</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="c7493561" Type="F">
<Para>
<Text>
S. 4A(9) inserted (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3649" id="c00153" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3649">S.I. 2001/3649</Citation>
,
<CitationSubRef id="c00154" CitationRef="c00153" URI="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1" Operative="true" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00155" CitationRef="c00153" URI="http://www.legislation.gov.uk/id/uksi/2001/3649/article/184/3" SectionRef="article-184-3">184(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493571" Type="F">
<Para>
<Text>
<CitationSubRef id="c00156" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/5/1/a" SectionRef="section-5-1-a">S. 5(1)(a)</CitationSubRef>
inserted (1.9.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1738" id="c00157" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1738">S.I. 1996/1738</Citation>
,
<CitationSubRef id="c00158" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/1" Operative="true" CitationRef="c00157" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00159" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/9/6" CitationRef="c00157" SectionRef="article-9-6">9(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493581" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1971/66" id="c00160" Year="1971" Class="UnitedKingdomPublicGeneralAct" Number="66" Title="Friendly Societies Act 1971">Friendly Societies Act 1971 (c. 66)</Citation>
,
<CitationSubRef id="c00161" CitationRef="c00160" URI="http://www.legislation.gov.uk/id/ukpga/1971/66/schedule/3" Operative="true" SectionRef="schedule-3">Sch. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="c7493661" Type="F">
<Para>
<Text>
Words in s. 7(1) repealed (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00163" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00164" CitationRef="c00163" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00165" CitationRef="c00163" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1/2" SectionRef="article-13-1-2">13(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00166" CitationRef="c00163" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/250/a" SectionRef="schedule-3-part-III-paragraph-250-a">Sch. 3 Pt. III para. 250(a)</CitationSubRef>
,
<CitationSubRef id="c00167" CitationRef="c00163" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/4" Operative="true" SectionRef="schedule-4">Sch. 4</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00168" CitationRef="c00163" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00169" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00170" CitationRef="c00169" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="c7493671" Type="F">
<Para>
<Text>
Words in s. 7(1) substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/1997" id="c00172" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="1997">S.I. 1991/1997</Citation>
,
<CitationSubRef id="c00173" CitationRef="c00172" URI="http://www.legislation.gov.uk/id/uksi/1991/1997/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef id="c00174" CitationRef="c00172" URI="http://www.legislation.gov.uk/id/uksi/1991/1997/schedule/paragraph/20/2" Operative="true" SectionRef="schedule-paragraph-20-2">Sch. para. 20(2)</CitationSubRef>
(with
<CitationSubRef id="c00175" CitationRef="c00172" URI="http://www.legislation.gov.uk/id/uksi/1991/1997/regulation/4" SectionRef="regulation-4">reg. 4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="c7493681" Type="F">
<Para>
<Text>
S. 7(2)(3) repealed (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00177" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00178" CitationRef="c00177" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00179" CitationRef="c00177" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1/2" SectionRef="article-13-1-2">13(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00180" CitationRef="c00177" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/250/b" SectionRef="schedule-3-part-III-paragraph-250-b">Sch. 3 Pt. III para. 250(b)</CitationSubRef>
,
<CitationSubRef id="c00181" CitationRef="c00177" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/4" Operative="true" SectionRef="schedule-4">Sch. 4</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00182" CitationRef="c00177" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00183" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00184" CitationRef="c00183" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493721" Type="F">
<Para>
<Text>
S. 8(1)(c) and (3) deleted (1.10.1991) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/1997" id="c00186" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="1997">S.I. 1991/1997</Citation>
,
<CitationSubRef id="c00187" CitationRef="c00186" URI="http://www.legislation.gov.uk/id/uksi/1991/1997/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef id="c00188" CitationRef="c00186" URI="http://www.legislation.gov.uk/id/uksi/1991/1997/schedule/paragraph/20/3/a" Operative="true" SectionRef="schedule-paragraph-20-3-a">Sch. para. 20(3)(a)</CitationSubRef>
(with reg. 4)
</Text>
</Para>
</Commentary>
<Commentary id="c7493731" Type="F">
<Para>
<Text>
S. 8(2)(b) substituted (1.10.1991) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/1997" id="c00190" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="1997">S.I. 1991/1997</Citation>
,
<CitationSubRef id="c00191" CitationRef="c00190" URI="http://www.legislation.gov.uk/id/uksi/1991/1997/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef id="c00192" CitationRef="c00190" URI="http://www.legislation.gov.uk/id/uksi/1991/1997/schedule/paragraph/20/3/b" Operative="true" SectionRef="schedule-paragraph-20-3-b">Sch. para. 20(3)(b)</CitationSubRef>
(with reg. 4)
</Text>
</Para>
</Commentary>
<Commentary id="c7493801" Type="F">
<Para>
<Text>
<CitationSubRef id="c00193" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/6" SectionRef="section-3-6">Ss. 3(6)</CitationSubRef>
,
<CitationSubRef id="c00194" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/3" SectionRef="section-4-3">4(3)</CitationSubRef>
,
<CitationSubRef id="c00195" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/8" SectionRef="section-9-8">9(8)</CitationSubRef>
,
<CitationSubRef id="c00196" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/4/6" UpTo="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/4/8" Type="group" StartSectionRef="section-11-4-6" EndSectionRef="section-11-4-8">11(4)(6)-(8)</CitationSubRef>
,
<CitationSubRef id="c00197" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/16" SectionRef="section-16">16</CitationSubRef>
,
<CitationSubRef id="c00198" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/17/4" SectionRef="section-17-4">17(4)</CitationSubRef>
,
<CitationSubRef id="c00199" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/schedule/1/paragraph/1" UpTo="http://www.legislation.gov.uk/id/ukpga/1968/55/schedule/1/paragraph/8" Type="group" StartSectionRef="schedule-1-paragraph-1" EndSectionRef="schedule-1-paragraph-8">Sch. 1 paras. 1-8</CitationSubRef>
,
<CitationSubRef id="c00200" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/schedule/2" SectionRef="schedule-2">Schs. 2</CitationSubRef>
,
<CitationSubRef id="c00201" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/schedule/3" SectionRef="schedule-3">3</CitationSubRef>
paras. 5, 6 repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00202" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c.46)</Citation>
,
<CitationSubRef id="c00203" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11" Operative="true" CitationRef="c00202" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493811" Type="F">
<Para>
<Text>
S. 9A inserted (1.9.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1738" id="c00205" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1738">S.I. 1996/1738</Citation>
,
<CitationSubRef id="c00206" CitationRef="c00205" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/1" Operative="true" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00207" CitationRef="c00205" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/8/2" SectionRef="article-8-2">8(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493821" Type="F">
<Para>
<Text>
9B inserted (1.9.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1738" id="c00208" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1738">S.I. 1996/1738</Citation>
,
<CitationSubRef id="c00209" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/1" Operative="true" CitationRef="c00208" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00210" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/8/2" CitationRef="c00208" SectionRef="article-8-2">8(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="c7493841" Type="F">
<Para>
<Text>
S. 9C inserted (1.9.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1738" id="c00212" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1738">S.I. 1996/1738</Citation>
,
<CitationSubRef id="c00213" CitationRef="c00212" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/1" Operative="true" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00214" CitationRef="c00212" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/8/2" SectionRef="article-8-2">8(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493851" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="c00215" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9C/1" SectionRef="section-9C-1">s. 9C(1)</CitationSubRef>
substituted (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00216" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00217" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" CitationRef="c00216" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00218" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1" CitationRef="c00216" SectionRef="article-13-1">13(1)</CitationSubRef>
,
<CitationSubRef id="c00219" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/251/a" Operative="true" CitationRef="c00216" SectionRef="schedule-3-part-III-paragraph-251-a">Sch. 3 Pt. III para. 251(a)</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00220" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" CitationRef="c00216" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00221" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00222" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" CitationRef="c00221" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="c7493861" Type="F">
<Para>
<Text>
Words in s. 9C(1)(b) substituted (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00224" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00225" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00226" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1" SectionRef="article-13-1">13(1)</CitationSubRef>
,
<CitationSubRef id="c00227" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/251/b" Operative="true" SectionRef="schedule-3-part-III-paragraph-251-b">Sch. 3 Pt. III para. 251(b)</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00228" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00229" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00230" CitationRef="c00229" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493931" Type="C">
<Para>
<Text>
<CitationSubRef id="c00231" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/10/1" SectionRef="section-10-1">S. 10(1)</CitationSubRef>
: transfer of functions (1.12.2001) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00232" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00233" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" CitationRef="c00232" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00234" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/4/1" CitationRef="c00232" SectionRef="article-4-1">4(1)</CitationSubRef>
,
<CitationSubRef id="c00235" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/1/part/I" Operative="true" CitationRef="c00232" SectionRef="schedule-1-part-I">Sch. 1 Pt. I</CitationSubRef>
(with
<CitationSubRef id="c00236" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/5" CitationRef="c00232" SectionRef="article-5">art. 5</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00237" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00238" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" CitationRef="c00237" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493941" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c00239" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/10/1" SectionRef="section-10-1">s. 10(1)</CitationSubRef>
repealed (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00240" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00241" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" CitationRef="c00240" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00242" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1/2" CitationRef="c00240" SectionRef="article-13-1-2">13(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00243" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/252" Operative="true" CitationRef="c00240" SectionRef="schedule-3-part-III-paragraph-252">Sch. 3 Pt. III para. 252</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00244" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" CitationRef="c00240" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00245" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00246" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" CitationRef="c00245" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493951" Type="F">
<Para>
<Text>
<CitationSubRef id="c00247" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/10/1" SectionRef="section-10-1">S. 10(1)</CitationSubRef>
words inserted (1.9.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1738" id="c00248" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1738">S.I. 1996/1738</Citation>
,
<CitationSubRef id="c00249" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/1" Operative="true" CitationRef="c00248" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00250" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/9/7" CitationRef="c00248" SectionRef="article-9-7">9(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493961" Type="F">
<Para>
<Text>
<CitationSubRef id="c00251" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/10/2" SectionRef="section-10-2">S. 10(2)</CitationSubRef>
words inserted (1.9.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1738" id="c00252" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1738">S.I. 1996/1738</Citation>
,
<CitationSubRef id="c00253" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/1" Operative="true" CitationRef="c00252" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00254" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/9/8" CitationRef="c00252" SectionRef="article-9-8">9(8)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493971" Type="C">
<Para>
<Text>
<CitationSubRef id="c00255" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/10" SectionRef="section-10">S. 10</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00256" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c. 46)</Citation>
,
<CitationSubRef id="c00257" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/section/40" Operative="true" CitationRef="c00256" SectionRef="section-40">s. 40</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7493981" Type="F">
<Para>
<Text>
<CitationSubRef id="c00258" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/10/3" SectionRef="section-10-3">S. 10(3)</CitationSubRef>
added (1.9.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1738" id="c00259" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1738">S.I. 1996/1738</Citation>
,
<CitationSubRef id="c00260" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/1" Operative="true" CitationRef="c00259" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00261" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/9/9" CitationRef="c00259" SectionRef="article-9-9">9(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7494441" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00262" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c. 46)</Citation>
,
<CitationSubRef id="c00263" CitationRef="c00262" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11" Operative="true" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7494451" Type="F">
<Para>
<Text>
Words in s. 11(1)(3) substituted (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00265" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00266" CitationRef="c00265" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00267" CitationRef="c00265" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1" SectionRef="article-13-1">13(1)</CitationSubRef>
,
<CitationSubRef id="c00268" CitationRef="c00265" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/253" Operative="true" SectionRef="schedule-3-part-III-paragraph-253">Sch. 3 Pt. III para. 253</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00269" CitationRef="c00265" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00270" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00271" CitationRef="c00270" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7494471" Type="F">
<Para>
<Text>
S. 11(1)(
<Emphasis>a</Emphasis>
) repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00273" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c. 46)</Citation>
,
<CitationSubRef id="c00274" CitationRef="c00273" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11" Operative="true" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7494501" Type="C">
<Para>
<Text>
S. 11(2)(a) amended (19.12.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/3245" id="c00276" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="3245">S.I. 1993/3245</Citation>
,
<CitationSubRef id="c00277" CitationRef="c00276" URI="http://www.legislation.gov.uk/id/uksi/1993/3245/regulation/7/1" SectionRef="regulation-7-1">reg. 7(1)</CitationSubRef>
,
<CitationSubRef id="c00278" CitationRef="c00276" URI="http://www.legislation.gov.uk/id/uksi/1993/3245/schedule/paragraph/4/1" Operative="true" SectionRef="schedule-paragraph-4-1">Sch. para. 4(1)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c7494511" Type="F">
<Para>
<Text>
S. 11(2)(b) substituted (19.12.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/3245" id="c00280" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="3245">S.I. 1993/3245</Citation>
,
<CitationSubRef id="c00281" CitationRef="c00280" URI="http://www.legislation.gov.uk/id/uksi/1993/3245/regulation/7/1" SectionRef="regulation-7-1">reg. 7(1)</CitationSubRef>
,
<CitationSubRef id="c00282" CitationRef="c00280" URI="http://www.legislation.gov.uk/id/uksi/1993/3245/schedule/paragraph/4/2" Operative="true" SectionRef="schedule-paragraph-4-2">Sch. para. 4(2)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c7494521" Type="F">
<Para>
<Text>
S. 11(2)(b) words added (1.9.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1738" id="c00284" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1738">S.I. 1996/1738</Citation>
,
<CitationSubRef id="c00285" CitationRef="c00284" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/1" Operative="true" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00286" CitationRef="c00284" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/9/10" SectionRef="article-9-10">9(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7494561" Type="F">
<Para>
<Text>
Ss. 3(6), 4(3), 9(8), 11(4)(6)-(8), 16, 17(4), Sch. 1 paras. 1-8, Schs. 2, 3 paras. 5, 6 repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00296" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c.46)</Citation>
,
<CitationSubRef id="c00297" CitationRef="c00296" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11" Operative="true" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7494591" Type="F">
<Para>
<Text>
S. 11(5)(
<Emphasis>b</Emphasis>
) repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00299" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c. 46)</Citation>
,
<CitationSubRef id="c00300" CitationRef="c00299" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11" Operative="true" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7494611" Type="F">
<Para>
<Text>
S. 11(5A) added (1.9.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1738" id="c00302" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1738">S.I. 1996/1738</Citation>
,
<CitationSubRef id="c00303" CitationRef="c00302" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/1" Operative="true" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00304" CitationRef="c00302" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/9/11" SectionRef="article-9-11">9(11)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7494761" Type="C">
<Para>
<Text>
<CitationSubRef id="c00305" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/12" SectionRef="section-12">S. 12</CitationSubRef>
saved by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00306" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c. 46)</Citation>
,
<CitationSubRef id="c00307" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/10/paragraph/14/b" Operative="true" CitationRef="c00306" SectionRef="schedule-10-paragraph-14-b">Sch. 10 para. 14(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7494771" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c00308" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/12/2" SectionRef="section-12-2">s. 12(2)</CitationSubRef>
inserted (19.12.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/3245" id="c00309" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="3245">S.I. 1993/3245</Citation>
,
<CitationSubRef id="c00310" URI="http://www.legislation.gov.uk/id/uksi/1993/3245/regulation/7/1" CitationRef="c00309" SectionRef="regulation-7-1">reg. 7(1)</CitationSubRef>
,
<CitationSubRef id="c00311" URI="http://www.legislation.gov.uk/id/uksi/1993/3245/schedule/paragraph/5/1" Operative="true" CitationRef="c00309" SectionRef="schedule-paragraph-5-1">Sch. para. 5(1)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c7494791" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00312" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c. 46)</Citation>
,
<CitationSubRef id="c00313" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11" Operative="true" CitationRef="c00312" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7494801" Type="F">
<Para>
<Text>
<CitationSubRef id="c00314" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/12/2A" SectionRef="section-12-2A">S. 12(2A)</CitationSubRef>
inserted (19.12.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/3245" id="c00315" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="3245">S.I. 1993/3245</Citation>
,
<CitationSubRef id="c00316" URI="http://www.legislation.gov.uk/id/uksi/1993/3245/regulation/7/1" CitationRef="c00315" SectionRef="regulation-7-1">reg. 7(1)</CitationSubRef>
,
<CitationSubRef id="c00317" URI="http://www.legislation.gov.uk/id/uksi/1993/3245/schedule/paragraph/5/2" Operative="true" CitationRef="c00315" SectionRef="schedule-paragraph-5-2">Sch. para. 5(2)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c7494831" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c00318" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/12/3" SectionRef="section-12-3">s. 12(3)</CitationSubRef>
substituted (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00319" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00320" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" CitationRef="c00319" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00321" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1" CitationRef="c00319" SectionRef="article-13-1">13(1)</CitationSubRef>
,
<CitationSubRef id="c00322" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/254" Operative="true" CitationRef="c00319" SectionRef="schedule-3-part-III-paragraph-254">Sch. 3 Pt. III para. 254</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00323" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" CitationRef="c00319" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00324" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00325" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" CitationRef="c00324" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7494921" Type="C">
<Para>
<Text>
S. 13(3): transfer of functions (1.12.2001) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00327" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00328" CitationRef="c00327" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00329" CitationRef="c00327" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/4/1" SectionRef="article-4-1">4(1)</CitationSubRef>
,
<CitationSubRef id="c00330" CitationRef="c00327" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/1/part/I" Operative="true" SectionRef="schedule-1-part-I">Sch. 1 Pt. I</CitationSubRef>
(with
<CitationSubRef id="c00331" CitationRef="c00327" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/5" SectionRef="article-5">art. 5</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00332" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00333" CitationRef="c00332" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7494941" Type="F">
<Para>
<Text>
Words in s. 13(3) substituted (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00335" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00336" CitationRef="c00335" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00337" CitationRef="c00335" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1" SectionRef="article-13-1">13(1)</CitationSubRef>
,
<CitationSubRef id="c00338" CitationRef="c00335" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/255/a" Operative="true" SectionRef="schedule-3-part-III-paragraph-255-a">Sch. 3 Pt. III para. 255(a)</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00339" CitationRef="c00335" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00340" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00341" CitationRef="c00340" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7494961" Type="F">
<Para>
<Text>
Words in s. 13(4)(6)(7) substituted (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00343" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00344" CitationRef="c00343" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00345" CitationRef="c00343" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1" SectionRef="article-13-1">13(1)</CitationSubRef>
,
<CitationSubRef id="c00346" CitationRef="c00343" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/255" Operative="true" SectionRef="schedule-3-part-III-paragraph-255">Sch. 3 Pt. III para. 255</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00347" CitationRef="c00343" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00348" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00349" CitationRef="c00348" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495041" Type="F">
<Para>
<Text>
Words in s. 14 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" CitationRef="c00351" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00353" CitationRef="c00351" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1" SectionRef="article-13-1">13(1)</CitationSubRef>
,
<CitationSubRef id="c00354" CitationRef="c00351" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/256" Operative="true" SectionRef="schedule-3-part-III-paragraph-256">Sch. 3 Pt. III para. 256</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00355" CitationRef="c00351" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" 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" CitationRef="c00356" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495061" Type="F">
<Para>
<Text>
S. 14(3A)(3B)(3C) (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" CitationRef="c00359" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/1" Operative="true" SectionRef="article-1">art. 1</CitationSubRef>
,
<CitationSubRef id="c00361" CitationRef="c00359" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/12" SectionRef="article-12">12</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495091" Type="F">
<Para>
<Text>
<CitationSubRef id="c00362" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3/6" SectionRef="section-3-6">Ss. 3(6)</CitationSubRef>
,
<CitationSubRef id="c00363" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/4/3" SectionRef="section-4-3">4(3)</CitationSubRef>
,
<CitationSubRef id="c00364" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9/8" SectionRef="section-9-8">9(8)</CitationSubRef>
,
<CitationSubRef id="c00365" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/4/6" UpTo="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/4/8" Type="group" StartSectionRef="section-11-4-6" EndSectionRef="section-11-4-8">11(4)(6)-(8)</CitationSubRef>
,
<CitationSubRef id="c00366" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/16" SectionRef="section-16">16</CitationSubRef>
,
<CitationSubRef id="c00367" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/17/4" SectionRef="section-17-4">17(4)</CitationSubRef>
,
<CitationSubRef id="c00368" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/schedule/1/paragraph/1" UpTo="http://www.legislation.gov.uk/id/ukpga/1968/55/schedule/1/paragraph/8" Type="group" StartSectionRef="schedule-1-paragraph-1" EndSectionRef="schedule-1-paragraph-8">Sch. 1 paras. 1-8</CitationSubRef>
,
<CitationSubRef id="c00369" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/schedule/2" SectionRef="schedule-2">Schs. 2</CitationSubRef>
,
<CitationSubRef id="c00370" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/schedule/3" SectionRef="schedule-3">3</CitationSubRef>
paras. 5, 6 repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00371" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c.46)</Citation>
,
<CitationSubRef id="c00372" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11" Operative="true" CitationRef="c00371" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495211" Type="F">
<Para>
<Text>
<CitationSubRef id="c00373" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/17" SectionRef="section-17">S. 17</CitationSubRef>
repealed (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00374" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00375" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" CitationRef="c00374" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00376" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1/2" CitationRef="c00374" SectionRef="article-13-1-2">13(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00377" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/257" CitationRef="c00374" SectionRef="schedule-3-part-III-paragraph-257">Sch. 3 Pt. III para. 257</CitationSubRef>
,
<CitationSubRef id="c00378" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/4" Operative="true" CitationRef="c00374" SectionRef="schedule-4">Sch. 4</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00379" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" CitationRef="c00374" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00380" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00381" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" CitationRef="c00380" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495231" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="c00382" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/18" SectionRef="section-18">s. 18</CitationSubRef>
substituted (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00383" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00384" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" CitationRef="c00383" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00385" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1" CitationRef="c00383" SectionRef="article-13-1">13(1)</CitationSubRef>
,
<CitationSubRef id="c00386" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/258" Operative="true" CitationRef="c00383" SectionRef="schedule-3-part-III-paragraph-258">Sch. 3 Pt. III para. 258</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00387" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" CitationRef="c00383" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00388" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00389" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" CitationRef="c00388" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495241" Type="F">
<Para>
<Text>
<CitationSubRef id="c00390" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/18" SectionRef="section-18">S. 18</CitationSubRef>
words inserted (1.9.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1738" id="c00391" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1738">S.I. 1996/1738</Citation>
,
<CitationSubRef id="c00392" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/1" Operative="true" CitationRef="c00391" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00393" URI="http://www.legislation.gov.uk/id/uksi/1996/1738/article/9/12" CitationRef="c00391" SectionRef="article-9-12">9(12)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495261" Type="F">
<Para>
<Text>
<CitationSubRef id="c00394" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/19/3" SectionRef="section-19-3">S. 19(3)</CitationSubRef>
repealed (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00395" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00396" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" CitationRef="c00395" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00397" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1/2" CitationRef="c00395" SectionRef="article-13-1-2">13(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00398" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/259" CitationRef="c00395" SectionRef="schedule-3-part-III-paragraph-259">Sch. 3 Pt. III para. 259</CitationSubRef>
,
<CitationSubRef id="c00399" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/4" Operative="true" CitationRef="c00395" SectionRef="schedule-4">Sch. 4</CitationSubRef>
(subject to
<CitationSubRef id="c00400" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" CitationRef="c00395" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00401" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00402" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" CitationRef="c00401" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495271" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00403" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c. 46)</Citation>
,
<CitationSubRef id="c00404" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11" Operative="true" CitationRef="c00403" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495531" Type="F">
<Para>
<Text>
Definitions inserted (19.12.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/3245" id="c00405" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="3245">S.I. 1993/3245</Citation>
,
<CitationSubRef id="c00406" URI="http://www.legislation.gov.uk/id/uksi/1993/3245/regulation/7/1" CitationRef="c00405" SectionRef="regulation-7-1">reg. 7(1)</CitationSubRef>
,
<CitationSubRef id="c00407" URI="http://www.legislation.gov.uk/id/uksi/1993/3245/schedule/paragraph/6/a" Operative="true" CitationRef="c00405" SectionRef="schedule-paragraph-6-a">Sch. para. 6(a)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c7495541" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1896/25" id="c00408" Year="1896" Class="UnitedKingdomPublicGeneralAct" Number="25">1896 c. 25</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c7495551" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1965/12" id="c00409" Year="1965" Class="UnitedKingdomPublicGeneralAct" Number="12">1965 c. 12</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c7495561" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00410" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c. 46)</Citation>
,
<CitationSubRef id="c00411" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11" Operative="true" CitationRef="c00410" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495571" Type="F">
<Para>
<Text>Words in definition of</Text>
</Para>
<Para>
<Text>
<Term id="term-annual-return">annual return</Term>
</Text>
</Para>
<Para>
<Text> </Text>
</Para>
<Para>
<Text>
in s. 21(1) substituted (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3649" id="c00412" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3649">S.I. 2001/3649</Citation>
,
<CitationSubRef id="c00413" URI="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1" Operative="true" CitationRef="c00412" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c00414" URI="http://www.legislation.gov.uk/id/uksi/2001/3649/article/185" CitationRef="c00412" SectionRef="article-185">185</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495581" Type="F">
<Para>
<Text>Definition of</Text>
</Para>
<Para>
<Text>
<Term id="term-collecting-society">collecting society</Term>
</Text>
</Para>
<Para>
<Text> </Text>
</Para>
<Para>
<Text>
in s. 21(1) repealed (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00415" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00416" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" CitationRef="c00415" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00417" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1/2" CitationRef="c00415" SectionRef="article-13-1-2">13(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00418" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/260/a" CitationRef="c00415" SectionRef="schedule-3-part-III-paragraph-260-a">Sch. 3 Pt. III para. 260(a)</CitationSubRef>
,
<CitationSubRef id="c00419" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/4" Operative="true" CitationRef="c00415" SectionRef="schedule-4">Sch. 4</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00420" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" CitationRef="c00415" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00421" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00422" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" CitationRef="c00421" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495591" Type="F">
<Para>
<Text>
Definition in s. 21(1) substituted (19.12.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/3245" id="c00423" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="3245">S.I. 1993/3245</Citation>
,
<CitationSubRef id="c00424" URI="http://www.legislation.gov.uk/id/uksi/1993/3245/regulation/7/1" CitationRef="c00423" SectionRef="regulation-7-1">reg. 7(1)</CitationSubRef>
,
<CitationSubRef id="c00425" URI="http://www.legislation.gov.uk/id/uksi/1993/3245/schedule/paragraph/6/b" Operative="true" CitationRef="c00423" SectionRef="schedule-paragraph-6-b">Sch. para. 6(b)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c7495631" Type="F">
<Para>
<Text>Words in definition of</Text>
</Para>
<Para>
<Text>
<Term id="term-scottish-society">Scottish society</Term>
</Text>
</Para>
<Para>
<Text> </Text>
</Para>
<Para>
<Text>
in s. 21(1) inserted (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00426" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00427" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" CitationRef="c00426" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00428" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1" CitationRef="c00426" SectionRef="article-13-1">13(1)</CitationSubRef>
,
<CitationSubRef id="c00429" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/260/b" Operative="true" CitationRef="c00426" SectionRef="schedule-3-part-III-paragraph-260-b">Sch. 3 Pt. III para. 260(b)</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00430" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" CitationRef="c00426" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00431" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00432" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" CitationRef="c00431" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495651" Type="F">
<Para>
<Text>
<CitationSubRef id="c00433" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/paragraph/8" SectionRef="paragraph-8">Para. 8</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00434" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c. 46)</Citation>
,
<CitationSubRef id="c00435" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11" Operative="true" CitationRef="c00434" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495661" Type="F">
<Para>
<Text>
<CitationSubRef id="c00436" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/21/2" SectionRef="section-21-2">S. 21(2)</CitationSubRef>
(
<Emphasis>a</Emphasis>
) repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00437" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c. 46)</Citation>
,
<CitationSubRef id="c00438" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11" Operative="true" CitationRef="c00437" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495711" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c00439" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/23/2" SectionRef="section-23-2">s. 23(2)</CitationSubRef>
omitted (1.12.2001) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3647" id="c00440" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3647">S.I. 2001/3647</Citation>
,
<CitationSubRef id="c00441" URI="http://www.legislation.gov.uk/id/uksi/2001/3647/article/5" CitationRef="c00440" SectionRef="article-5">art. 5</CitationSubRef>
,
<CitationSubRef id="c00442" URI="http://www.legislation.gov.uk/id/uksi/2001/3647/schedule/3/paragraph/9" Operative="true" CitationRef="c00440" SectionRef="schedule-3-paragraph-9">Sch. 3 para. 9</CitationSubRef>
(with
<CitationSubRef id="c00443" URI="http://www.legislation.gov.uk/id/uksi/2001/3647/article/6" CitationRef="c00440" SectionRef="article-6">art. 6</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c7495721" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00444" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c. 46)</Citation>
,
<CitationSubRef id="c00445" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11" Operative="true" CitationRef="c00444" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495731" Type="F">
<Para>
<Text>
<CitationSubRef id="c00446" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/23/4/a" SectionRef="section-23-4-a">S. 23(4)(a)</CitationSubRef>
repealed (1.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/2617" id="c00447" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="2617">S.I. 2001/2617</Citation>
,
<CitationSubRef id="c00448" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/2/b" CitationRef="c00447" SectionRef="article-2-b">arts. 2(b)</CitationSubRef>
,
<CitationSubRef id="c00449" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/1/2" CitationRef="c00447" SectionRef="article-13-1-2">13(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00450" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/3/part/III/paragraph/261" CitationRef="c00447" SectionRef="schedule-3-part-III-paragraph-261">Sch. 3 Pt. III para. 261</CitationSubRef>
,
<CitationSubRef id="c00451" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/schedule/4" Operative="true" CitationRef="c00447" SectionRef="schedule-4">Sch. 4</CitationSubRef>
(subject to savings and transitional provisions in
<CitationSubRef id="c00452" URI="http://www.legislation.gov.uk/id/uksi/2001/2617/article/13/3" CitationRef="c00447" SectionRef="article-13-3">art. 13(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2001/3538" id="c00453" Class="UnitedKingdomStatutoryInstrument" Year="2001" Number="3538">S.I. 2001/3538</Citation>
,
<CitationSubRef id="c00454" URI="http://www.legislation.gov.uk/id/uksi/2001/3538/article/2/1" Operative="true" CitationRef="c00453" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7495741" Type="F">
<Para>
<Text>
<CitationSubRef id="c00455" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/23/4" SectionRef="section-23-4">S. 23(4)</CitationSubRef>
(
<Emphasis>b</Emphasis>
) repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/46" id="c00456" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="46" Title="Friendly Societies Act 1974">Friendly Societies Act 1974 (c. 46)</Citation>
,
<CitationSubRef id="c00457" URI="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11" Operative="true" CitationRef="c00456" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f1775ee52492e48ef33ef27c66f292f8" Type="C">
<Para>
<Text>
S. 9A modified by 1996 c. 52, Sch. 1 para. 17(2) (as inserted) (18.1.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/34" id="c3ijv73v2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="34" Title="Housing Act 2004">Housing Act 2004 (c. 34)</Citation>
,
<CitationSubRef id="c3ijv73v2-00008" CitationRef="c3ijv73v2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/34/section/270/3/c" SectionRef="section-270-3-c">s. 270(3)(c)</CitationSubRef>
,
<CitationSubRef id="c3ijv73v2-00009" CitationRef="c3ijv73v2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/34/schedule/11/paragraph/19" SectionRef="schedule-11-paragraph-19" Operative="true">Sch. 11 para. 19</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-050e6ed916457334547af7ea1c90933d" Type="F">
<Para>
<Text>
Words in S. 4A(1)(a) substituted (6.4.2006) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/265" id="c4s74jdh2-00019" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="265" Title="Friendly and Industrial and Provident Societies Act 1968 (Audit Exemption) (Amendment) Order 2006">Friendly and Industrial and Provident Societies Act 1968 (Audit Exemption) (Amendment) Order 2006 (S.I. 2006/265)</Citation>
,
<CitationSubRef id="c4s74jdh2-00020" CitationRef="c4s74jdh2-00019" URI="http://www.legislation.gov.uk/id/uksi/2006/265/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c4s74jdh2-00021" CitationRef="c4s74jdh2-00019" URI="http://www.legislation.gov.uk/id/uksi/2006/265/article/2/2" SectionRef="article-2-2" Operative="true">2(2)</CitationSubRef>
(with
<CitationSubRef id="c4s74jdh2-00022" CitationRef="c4s74jdh2-00019" URI="http://www.legislation.gov.uk/id/uksi/2006/265/article/3" SectionRef="article-3">art. 3</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-6171dc78bf1bcef09e869d6a11ebc27b" Type="F">
<Para>
<Text>
Words in S. 4A(1)(b) substituted (6.4.2006) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/265" id="c4s74jdh2-00030" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="265" Title="Friendly and Industrial and Provident Societies Act 1968 (Audit Exemption) (Amendment) Order 2006">Friendly and Industrial and Provident Societies Act 1968 (Audit Exemption) (Amendment) Order 2006 (S.I. 2006/265)</Citation>
,
<CitationSubRef id="c4s74jdh2-00031" CitationRef="c4s74jdh2-00030" URI="http://www.legislation.gov.uk/id/uksi/2006/265/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c4s74jdh2-00032" CitationRef="c4s74jdh2-00030" URI="http://www.legislation.gov.uk/id/uksi/2006/265/article/2/3" SectionRef="article-2-3" Operative="true">2(3)</CitationSubRef>
(with
<CitationSubRef id="c4s74jdh2-00033" CitationRef="c4s74jdh2-00030" URI="http://www.legislation.gov.uk/id/uksi/2006/265/article/3" SectionRef="article-3">art. 3</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-592c44eb631ae320f1b37e8e3a615d21" Type="F">
<Para>
<Text>
S. 4A(3)(b) repealed (6.4.2006 for E., 16.6.2006 for W.) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/34" id="c4s7gdjo2-00008" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="34" Title="Housing Act 2004">Housing Act 2004 (c. 34)</Citation>
,
<CitationSubRef id="c4s7gdjo2-00009" CitationRef="c4s7gdjo2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/34/section/270/4" SectionRef="section-270-4">s. 270(4)</CitationSubRef>
<CitationSubRef id="c4s7gdjo2-00010" CitationRef="c4s7gdjo2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/34/section/270/5/f" SectionRef="section-270-5-f">(5)(f)</CitationSubRef>
,
<CitationSubRef id="c4s7gdjo2-00011" CitationRef="c4s7gdjo2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/34/schedule/16" SectionRef="schedule-16" Operative="true">Sch. 16</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/1060" id="c4s7gdjo2-00012" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="1060" Title="Housing Act 2004 (Commencement No.5 and Transitional Provisions and Savings) (England) Order 2006">S.I. 2006/1060</Citation>
,
<CitationSubRef id="c4s7gdjo2-00013" CitationRef="c4s7gdjo2-00012" URI="http://www.legislation.gov.uk/id/uksi/2006/1060/article/2/1/e" SectionRef="article-2-1-e">art. 2(1)(e)</CitationSubRef>
(with
<CitationSubRef id="c4s7gdjo2-00014" CitationRef="c4s7gdjo2-00012" URI="http://www.legislation.gov.uk/id/uksi/2006/1060/schedule" SectionRef="schedule">Sch.</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/1535" id="c4s7gdjo2-00015" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="1535" Title="Housing Act 2004 (Commencement No.3 and Transitional Provisions and Savings) (Wales) Order 2006">S.I. 2006/1535</Citation>
,
<CitationSubRef id="c4s7gdjo2-00016" CitationRef="c4s7gdjo2-00015" URI="http://www.legislation.gov.uk/id/uksi/2006/1535/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
(with
<CitationSubRef id="c4s7gdjo2-00017" CitationRef="c4s7gdjo2-00015" URI="http://www.legislation.gov.uk/id/uksi/2006/1535/schedule" SectionRef="schedule">Sch.</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-d35263b3da083790200cb111fc8ac355" Type="F">
<Para>
<Text>
S. 4A(3)(d) omitted (6.4.2008) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/565" id="c4s84za72-00005" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="565" Title="Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008">Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008 (S.I. 2008/565)</Citation>
,
<CitationSubRef id="c4s84za72-00006" CitationRef="c4s84za72-00005" URI="http://www.legislation.gov.uk/id/uksi/2008/565/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef id="c4s84za72-00007" CitationRef="c4s84za72-00005" URI="http://www.legislation.gov.uk/id/uksi/2008/565/regulation/15/2" SectionRef="regulation-15-2" Operative="true">15(2)</CitationSubRef>
(with
<CitationSubRef id="c4s84za72-00008" CitationRef="c4s84za72-00005" URI="http://www.legislation.gov.uk/id/uksi/2008/565/regulation/1/2" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-c2bd83b953e7e375ef0ab24070ec5f2e" Type="F">
<Para>
<Text>
Words in s. 7(1) substituted (6.4.2008) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/948" id="c4s8krdl2-00007" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="948" Title="The Companies Act 2006 (Consequential Amendments etc) Order 2008">The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948)</Citation>
,
<CitationSubRef id="c4s8krdl2-00008" CitationRef="c4s8krdl2-00007" URI="http://www.legislation.gov.uk/id/uksi/2008/948/article/2/2" SectionRef="article-2-2">art. 2(2)</CitationSubRef>
,
<CitationSubRef id="c4s8krdl2-00009" CitationRef="c4s8krdl2-00007" URI="http://www.legislation.gov.uk/id/uksi/2008/948/schedule/1/paragraph/1/j" SectionRef="schedule-1-paragraph-1-j" Operative="true">Sch. 1 para. 1(j)</CitationSubRef>
(with
<CitationSubRef id="c4s8krdl2-00010" CitationRef="c4s8krdl2-00007" URI="http://www.legislation.gov.uk/id/uksi/2008/948/article/6" SectionRef="article-6">arts. 6</CitationSubRef>
,
<CitationSubRef id="c4s8krdl2-00011" CitationRef="c4s8krdl2-00007" URI="http://www.legislation.gov.uk/id/uksi/2008/948/article/11" SectionRef="article-11">11</CitationSubRef>
,
<CitationSubRef id="c4s8krdl2-00012" CitationRef="c4s8krdl2-00007" URI="http://www.legislation.gov.uk/id/uksi/2008/948/article/12" SectionRef="article-12">12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-730dbf86a5babfdb4befac132fab4e94" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c4s8ry182-00006" SectionRef="section-8-2-b" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/8/2/b">s. 8(2)(b)</CitationSubRef>
substituted (6.4.2008) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/948" id="c4s8ry182-00007" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="948" Title="The Companies Act 2006 (Consequential Amendments etc) Order 2008">The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948)</Citation>
,
<CitationSubRef id="c4s8ry182-00008" CitationRef="c4s8ry182-00007" SectionRef="article-2-2" URI="http://www.legislation.gov.uk/id/uksi/2008/948/article/2/2">art. 2(2)</CitationSubRef>
,
<CitationSubRef id="c4s8ry182-00009" CitationRef="c4s8ry182-00007" SectionRef="schedule-1-paragraph-5" URI="http://www.legislation.gov.uk/id/uksi/2008/948/schedule/1/paragraph/5" Operative="true">Sch. 1 para. 5</CitationSubRef>
(with
<CitationSubRef id="c4s8ry182-00010" CitationRef="c4s8ry182-00007" SectionRef="article-6" URI="http://www.legislation.gov.uk/id/uksi/2008/948/article/6">arts. 6</CitationSubRef>
,
<CitationSubRef id="c4s8ry182-00011" CitationRef="c4s8ry182-00007" SectionRef="article-11" URI="http://www.legislation.gov.uk/id/uksi/2008/948/article/11">11</CitationSubRef>
,
<CitationSubRef id="c4s8ry182-00012" CitationRef="c4s8ry182-00007" SectionRef="article-12" URI="http://www.legislation.gov.uk/id/uksi/2008/948/article/12">12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-9166e39bbde9f0fbed666e7bc83534a5" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-9A" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/9A" id="c4s8wvf32-00006">S. 9A</CitationSubRef>
applied (with modifications) (1.4.2010) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/17" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="17" Title="Housing and Regeneration Act 2008" id="c4s8wvf32-00007">Housing and Regeneration Act 2008 (c. 17)</Citation>
,
<CitationSubRef SectionRef="section-134-2" URI="http://www.legislation.gov.uk/id/ukpga/2008/17/section/134/2" CitationRef="c4s8wvf32-00007" Operative="true" id="c4s8wvf32-00008">ss. 134(2)</CitationSubRef>
,
<CitationSubRef SectionRef="section-325-1" URI="http://www.legislation.gov.uk/id/ukpga/2008/17/section/325/1" CitationRef="c4s8wvf32-00007" id="c4s8wvf32-00009">325(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2010/862" Class="UnitedKingdomStatutoryInstrument" Year="2010" Number="862" Title="The Housing and Regeneration Act 2008 (Commencement No. 7 and Transitional and Saving Provisions) Order 2010" id="c4s8wvf32-00010">S.I. 2010/862</Citation>
,
<CitationSubRef SectionRef="article-2" URI="http://www.legislation.gov.uk/id/uksi/2010/862/article/2" CitationRef="c4s8wvf32-00010" id="c4s8wvf32-00011">art. 2</CitationSubRef>
(with
<CitationSubRef SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2010/862/schedule" CitationRef="c4s8wvf32-00010" id="c4s8wvf32-00012">Sch.</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-a14c88722aeb68f9acbc58b5751c3fc0" Type="F">
<Para>
<Text>
S. 14A inserted (12.4.2011) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/593" id="c4s927y22-00007" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="593" Title="Mutual Societies (Electronic Communications) Order 2011">Mutual Societies (Electronic Communications) Order 2011 (S.I. 2011/593)</Citation>
,
<CitationSubRef id="c4s927y22-00008" CitationRef="c4s927y22-00007" URI="http://www.legislation.gov.uk/id/uksi/2011/593/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c4s927y22-00009" CitationRef="c4s927y22-00007" URI="http://www.legislation.gov.uk/id/uksi/2011/593/article/26/4" SectionRef="article-26-4" Operative="true">26(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ae98830b6b7f3337e097bb9a4e94e301" Type="F">
<Para>
<Text>
<CitationSubRef id="c4s97e2j2-00006" StartSectionRef="section-6-7A" EndSectionRef="section-6-7E" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7A" UpTo="http://www.legislation.gov.uk/id/ukpga/1968/55/section/6/7E">S. 6(7A)-(7E)</CitationSubRef>
inserted (12.4.2011) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/593" id="c4s97e2j2-00007" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="593" Title="Mutual Societies (Electronic Communications) Order 2011">Mutual Societies (Electronic Communications) Order 2011 (S.I. 2011/593)</Citation>
,
<CitationSubRef id="c4s97e2j2-00008" CitationRef="c4s97e2j2-00007" SectionRef="article-1-1" URI="http://www.legislation.gov.uk/id/uksi/2011/593/article/1/1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c4s97e2j2-00009" CitationRef="c4s97e2j2-00007" SectionRef="article-28" URI="http://www.legislation.gov.uk/id/uksi/2011/593/article/28" Operative="true">28</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b5d23e7375eac23bd6aef847f226560a" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c4s9gk3k2-00006" SectionRef="section-11-3" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/11/3">s. 11(3)</CitationSubRef>
substituted (12.4.2011) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/593" id="c4s9gk3k2-00007" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="593" Title="Mutual Societies (Electronic Communications) Order 2011">Mutual Societies (Electronic Communications) Order 2011 (S.I. 2011/593)</Citation>
,
<CitationSubRef id="c4s9gk3k2-00008" CitationRef="c4s9gk3k2-00007" SectionRef="article-1-1" URI="http://www.legislation.gov.uk/id/uksi/2011/593/article/1/1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c4s9gk3k2-00009" CitationRef="c4s9gk3k2-00007" SectionRef="article-26-3" URI="http://www.legislation.gov.uk/id/uksi/2011/593/article/26/3" Operative="true">26(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9b6383e61d79342b1f6e693c07744fb2" Type="F">
<Para>
<Text>
<CitationSubRef id="c4s9kln42-00006" SectionRef="section-13-8" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/13/8">S. 13(8)</CitationSubRef>
inserted (12.4.2011) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/593" id="c4s9kln42-00007" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="593" Title="Mutual Societies (Electronic Communications) Order 2011">Mutual Societies (Electronic Communications) Order 2011 (S.I. 2011/593)</Citation>
,
<CitationSubRef id="c4s9kln42-00008" CitationRef="c4s9kln42-00007" SectionRef="article-1-1" URI="http://www.legislation.gov.uk/id/uksi/2011/593/article/1/1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c4s9kln42-00009" CitationRef="c4s9kln42-00007" SectionRef="article-23-2" URI="http://www.legislation.gov.uk/id/uksi/2011/593/article/23/2" Operative="true">23(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7a8f602462501fe869262ea6a2876c92" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c4seqhzq2-00023" SectionRef="section-3A-4" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/4">s. 3A(4)</CitationSubRef>
<CitationSubRef id="c4seqhzq2-00024" SectionRef="section-3A-5" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/5">(5)</CitationSubRef>
<CitationSubRef id="c4seqhzq2-00025" SectionRef="section-3A-6" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/6">(6)</CitationSubRef>
inserted (8.1.2012) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/2687" id="c4seqhzq2-00026" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="2687" Title="The Legislative Reform (Industrial and Provident Societies and Credit Unions) Order 2011">The Legislative Reform (Industrial and Provident Societies and Credit Unions) Order 2011 (S.I. 2011/2687)</Citation>
,
<CitationSubRef id="c4seqhzq2-00027" CitationRef="c4seqhzq2-00026" SectionRef="article-1-1-b" URI="http://www.legislation.gov.uk/id/uksi/2011/2687/article/1/1/b">arts. 1(1)(b)</CitationSubRef>
,
<CitationSubRef id="c4seqhzq2-00028" CitationRef="c4seqhzq2-00026" SectionRef="article-10-1" URI="http://www.legislation.gov.uk/id/uksi/2011/2687/article/10/1" Operative="true">10(1)</CitationSubRef>
(with
<CitationSubRef id="c4seqhzq2-00029" CitationRef="c4seqhzq2-00026" SectionRef="article-25" URI="http://www.legislation.gov.uk/id/uksi/2011/2687/article/25">arts. 25</CitationSubRef>
,
<CitationSubRef id="c4seqhzq2-00030" CitationRef="c4seqhzq2-00026" SectionRef="article-26" URI="http://www.legislation.gov.uk/id/uksi/2011/2687/article/26">26</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-3bd9bd718d23c0287e5b54064d489e25" Type="F">
<Para>
<Text>
<CitationSubRef id="c4seqhzq2-00006" SectionRef="section-3A-6A" URI="http://www.legislation.gov.uk/id/ukpga/1968/55/section/3A/6A">S. 3A(6A)</CitationSubRef>
inserted (8.1.2012) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/2687" id="c4seqhzq2-00007" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="2687" Title="The Legislative Reform (Industrial and Provident Societies and Credit Unions) Order 2011">The Legislative Reform (Industrial and Provident Societies and Credit Unions) Order 2011 (S.I. 2011/2687)</Citation>
,
<CitationSubRef id="c4seqhzq2-00008" CitationRef="c4seqhzq2-00007" SectionRef="article-1-1-b" URI="http://www.legislation.gov.uk/id/uksi/2011/2687/article/1/1/b">arts. 1(1)(b)</CitationSubRef>
,
<CitationSubRef id="c4seqhzq2-00009" CitationRef="c4seqhzq2-00007" SectionRef="article-10-2" URI="http://www.legislation.gov.uk/id/uksi/2011/2687/article/10/2" Operative="true">10(2)</CitationSubRef>
(with
<CitationSubRef id="c4seqhzq2-00010" CitationRef="c4seqhzq2-00007" SectionRef="article-25" URI="http://www.legislation.gov.uk/id/uksi/2011/2687/article/25">arts. 25</CitationSubRef>
,
<CitationSubRef id="c4seqhzq2-00011" CitationRef="c4seqhzq2-00007" SectionRef="article-26" URI="http://www.legislation.gov.uk/id/uksi/2011/2687/article/26">26</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>