Building Societies Act 1986 (c. 53)

SCHEDULES

[F1 SCHEDULE 10B U.K. Disclosures about related undertakings required in note to accounts

Textual Amendments

F1 Schs. 10A, 10B inserted (22.12.2004) (with effect in accordance with art. 1(2) of the amending S.I.) by The Building Societies Act 1986 (International Accounting Standards and Other Accounting Amendments) Order 2004 (S.I. 2004/3380), art. 1, Sch. para. 9

PART 1 U.K. Societies not required to prepare consolidated group accounts

Financial years of subsidiary undertakings U.K.

4. U.K. Where—

(a) disclosure is made under paragraph 3(1) with respect to a subsidiary undertaking; and

(b) that undertaking’s financial year does not end with that of the society,

there must be stated in relation to that undertaking the date on which its last financial year before the end of the society’s financial year ended.]