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Building Societies Act 1986

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Changes over time for: Paragraph 14

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Changes to legislation:

Building Societies Act 1986, Paragraph 14 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F114.(1)The name of the undertaking must be stated.U.K.

(2)There must be stated –

(a)if the undertaking is incorporated outside the United Kingdom, the country in which it is incorporated; and

(b)if it is unincorporated, the address of its principal place of business.

(3)There must also be stated–

(a)the identity of each class of shares in the undertaking held by the society; and

(b)the proportion of the nominal value of the shares of that class represented by those shares.

(4)The information otherwise required by this paragraph need not be given if it is not material—

(a)in the case of Building Societies Act accounts, for the purpose of giving a true and fair view for the society and its subsidiary undertakings as a whole, of the matters set out in section 72F(2);

(b)in the case of IAS accounts, to the requirement under [F2UK-adopted international accounting standards] that such accounts achieve a fair presentation.]

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