Friendly Societies Act 1992

[F169C.Form and contents of Friendly Societies Act individual accountsU.K.

(1)The Treasury must by regulations make provision with respect to the form and content of Friendly Societies Act individual accounts.

(2)The Treasury may by regulations make provision with respect to additional information to be contained in Friendly Societies Act individual accounts, whether in the form of notes or otherwise.

(3)The regulations may, in particular–

(a)prescribe accounting principles and rules;

(b)require corresponding information for a preceding financial year;

(c)make different 'provision for different descriptions of society or branch.]

Textual Amendments

F1Ss. 69A-69I substituted for ss. 69, 70 (with effect in accordance with art. 1(2) of the amending S.I.) by The Friendly Societies Act 1992 (International Accounting Standards and Other Accounting Amendments) Order 2005 (S.I. 2005/2211), arts. 1(2), 2 (with art. 8)