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The Friendly Societies (Accounts and Related Provisions) Regulations 1994
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This version of this provision is prospective.
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There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Friendly Societies (Accounts and Related Provisions) Regulations 1994. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Schedule 3 Paragraph 2:
- Sch. 3 para. 2 coming into force by S.I. 1994/1983 reg. 1
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- Sch. 1 Pt. I Ch. I. para. 1 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 2 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 3 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 4 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 5 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 6 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 7 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 8 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 9 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 10 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 1 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 2 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 3 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 4 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 5 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 6 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 7 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 8 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 9 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 10 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 11 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 12 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 13 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 1 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 2 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 3 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 4 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 5 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 6 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 7 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 8 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 9 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 10 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 11 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 12 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 13 coming into force by S.I. 1994/1983 reg. 1
- Sch. 5 Pt. 3 para. 33-34 inserted by S.I. 2005/2210 reg. 3
- Sch. 6 Pt. 4A inserted by S.I. 2005/2210 reg. 5
- Sch. 6 para. 24A(3A) words substituted by S.I. 2019/685 Sch. 1 para. 53
- Sch. 6 Pt. 1 para. 4(b) words omitted by S.I. 2005/2210 reg. 2(7)
- Sch. 6 Pt. 3 para. 9 words inserted by S.I. 2005/2210 reg. 4(4)
- Sch. 6 Pt. 3 para. 8(1)(a) words substituted by S.I. 2005/2210 reg. 4(2)
- Sch. 6 Pt. 3 para. 8(1)(b) words substituted by S.I. 2005/2210 reg. 4(3)
- Sch. 6 Pt. 3 para. 12(2) words substituted by S.I. 2005/2210 reg. 4(5)
- Sch. 7 Pt. II Ch. 1(crossheading)(debtors) coming into force by S.I. 1994/1983 reg. 1
- Sch. 7 Pt. II Ch. 2(crossheading)(corporation)(tax)(provisions) coming into force by S.I. 1994/1983 reg. 1
- Sch. 9 para. 11-12 inserted by S.I. 2005/2210 reg. 6(4)
- art. 2(1) words substituted by S.I. 2001/3649 art. 465
- reg. 10A inserted by S.I. 2005/2210 reg. 2(4)
Prospective
General RulesU.K.
2.—(1) Where assets and liabilities to be included in the consolidated balance sheet have been valued or otherwise determined by a subsidiary according to accounting rules differing from those used in the annual accounts of a group accounts society, the values or amounts must be adjusted so as to accord with the rules used for the annual accounts of the group accounts society.
(2) If it appears to the committee of management of the society that there are special reasons for departing from the requirements of sub-paragraph (1) they may do so, but particulars of any such departure, the reasons for it and its effect must be given in a note to the accounts.
(3) The adjustments referred to in this paragraph need not be made if they are not material for the purpose of giving a true and fair view for the society and its subsidiary as a whole of the matters set out in subsections (2) and (3) of section 70 of the Act.
3. Any differences of accounting rules as between a society’s individual accounts for a financial year and its consolidated accounts must be disclosed in a note to the accounts and the reasons for the differences given.
4. Amounts which in the particular context of any provision of this Schedule are not material may be disregarded for the purposes of that provision.
Commencement Information
I1Sch. 3 para. 2 in force at 1.9.1994, see reg. 1
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