- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
30.—(1) Where any amount relating to any preceding financial year is included in any item in the income and expenditure account, the effect must be stated.
(2) Particulars must be given of any extraordinary income or charges arising in the financial year.
(3) The effect must be stated of any transactions that are exceptional by virtue of size or incidence though they fall within the ordinary activities of the society.
(4) Particulars must be given of any case where the cost of any asset is for the first time determined under paragraph 29 of Schedule 6 below.
(5) There must be shown the amount of the remuneration of the auditors and their associates (and where remuneration is paid to auditors or their associates for non-audit services, that remuneration must be shown separately) and actuaries, including any sums paid by the society in respect of the auditors' or actuary’s expenses.
(6) For the purpose of determining whether a person is to be regarded as an associate of a society’s auditor and for determining the remuneration paid to auditors or their associates for non-audit services, the Companies Act 1985 (Disclosure of Remuneration for Non-audit Work) Regulations 1991(1) have effect as if any reference to a company includes a reference to a society.
(7) Where management and agency services are provided by the society to third parties that fact must be disclosed where the scale of such services is material in the context of the society’s business as a whole.
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: