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Building Societies Act 1986
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Building Societies Act 1986, Section 72C is up to date with all changes known to be in force on or before 06 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.
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[F172CForm and contents of Building Societies Act individual accountsU.K.
(1)The Treasury shall by regulations make provision with respect to the form and contents of Building Societies Act individual accounts.
(2)The Treasury may by regulations make provision with respect to additional information to be contained in Building Societies Act individual accounts, whether in the form of notes or otherwise.
(3)Without prejudice to the generality of subsections (1) and (2), the regulations may—
(a)prescribe accounting principles and rules;
(b)require corresponding information for a preceding financial year;
(c)make different provision for different descriptions of society;
(4)The power to make regulations under this section is exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.]
Textual Amendments
F1Ss. 72A-72I substituted for ss. 72, 73 (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), arts. 1, 2
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