Part VI Accounts and Audit

Annual accounts of friendly societies and registered branches

F169KDisclosures about related undertakings

(1)

The information specified in Schedule 13E must be given in notes to a friendly society’s or a registered branch’s annual accounts.

(2)

In the case of a friendly society whose committee of management is not required to prepare consolidated accounts, the information specified in Part 1 of that Schedule must be given.

(3)

In the case of a friendly society whose committee of management is required to prepare consolidated accounts, the information specified in Part 2 of that Schedule must be given.

(4)

The Treasury may, by order, modify the provisions of Schedule 13E.

(5)

An order under this section may also—

(a)

make consequential amendments of or repeals in other provisions of this Act;

(b)

make such transitional or saving provisions as appear to the Treasury to be necessary or expedient;

(c)

make different provision for different cases.