The Friendly Societies Act 1992 (International Accounting Standards and Other Accounting Amendments) Order 2005

This section has no associated Explanatory Memorandum

1.  In subsection (2) of section 68 of the 1992 Act (accounting records), in each of paragraphs (b) and (c), after “or the 1974 Act” insert “(and, where applicable, Article 4 of the IAS Regulation)”.