Legalize / United Kingdom / Public General Act

Building Societies Act 1986

Type Public General Act

Publication 1986-07-25

Last updated 2025-01-06

State In force

Department Statute Law Database

Source legislation.gov.uk

articles 16

Reform history JSON API

[^key-a439b27c225baf77d98d6ae5c92cea96]: Words in s. 72H substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 33 (with reg. 1(3)(4), Sch. 1 para. 66) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(d)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-3cd38cca1a53cf9f8e5294bb7e7cabf1]: Words in s. 78(4)(c) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 34 (with reg. 1(3)(4), Sch. 1 para. 66) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(d)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-cb6f536e56a3be45d8f25f33cd3b24a2]: Words in s. 81B(1) omitted (31.12.2020) by virtue of The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 35(a)(i) (with reg. 1(3)(4), Sch. 1 para. 66) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(d)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-b69cdca777773cbe7a6d235f6fe46799]: Words in s. 81B(1) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 35(a)(ii) (with reg. 1(3)(4), Sch. 1 para. 66) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(d)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-87a999ec05ddacf957b1e56da4644d44]: Words in s. 81B(1) omitted (31.12.2020) by virtue of The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 35(a)(iii) (with reg. 1(3)(4), Sch. 1 para. 66) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(d)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-6404035430fd079c5f28faded9319eb4]: Words in s. 81B(1) inserted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 35(a)(iv) (with reg. 1(3)(4), Sch. 1 para. 66) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(d)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-863c1dfe726c15c418003790dacba6e0]: Words in s. 81B(1) substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 2 para. 20(c) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-ebc9323240871f2489a7483c29b97778]: Words in s. 81B(2) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 35(b) (with reg. 1(3)(4), Sch. 1 para. 66) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(d)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-70a66eb348b91020904896e975077b66]: S. 97(13) omitted (31.12.2020) by virtue of The Building Societies Legislation (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1187), regs. 1, 4; 2020 c. 1, Sch. 5 para. 1(1)

[^key-e481e213b2153f54d9b772c95d1b9a30]: S. 98(3)(c)(ii) and word omitted (31.12.2020) by virtue of The EEA Passport Rights (Amendment, etc., and Transitional Provisions) (EU Exit) Regulations 2018 (S.I. 2018/1149), reg. 1(3), Sch. para. 29(3) (with reg. 4); 2020 c. 1, Sch. 5 para. 1(1)

[^key-842d52f1f7f31f1d1a1880b271ff4dd3]: Words in Sch. 2 para. 31(2)(a) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 36 (with reg. 1(3)(4), Sch. 1 para. 66) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(d)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-fb1328bd24a4cbfd92cf1b058c54f2b5]: Words in Sch. 10B para. 3(3)(b) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 37(a) (with reg. 1(3)(4), Sch. 1 para. 66) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(d)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-d9c5309aff0ad89b3fa2ee6979a3277d]: Words in Sch. 10B para. 6(4)(b) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 37(b) (with reg. 1(3)(4), Sch. 1 para. 66) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(d)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-01d5d485320f071553cf7fcaf05b74da]: Words in Sch. 10B para. 7(4)(b) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 37(b) (with reg. 1(3)(4), Sch. 1 para. 66) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(d)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-8a5d4e36a8ffa409db66c124c83872b6]: Words in Sch. 10B para. 11(3)(b) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 37(c) (with reg. 1(3)(4), Sch. 1 para. 66) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(d)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-63742480ee94e7d33898bf53e1de9cac]: Words in Sch. 10B para. 14(4)(b) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 37(d) (with reg. 1(3)(4), Sch. 1 para. 66) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(d)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-9dd03623317445ddd5703c12cb5aa142]: Words in Sch. 10B para. 15(3)(b) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 37(d) (with reg. 1(3)(4), Sch. 1 para. 66) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(d)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-4bf30ca675125dae590e1e7f45ae1838]: Words in Sch. 10B para. 17(4)(b) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 37(d) (with reg. 1(3)(4), Sch. 1 para. 66) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(d)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-a2716037980a5d16138fa8cafb6864df]: Words in Sch. 10B para. 18(3)(b) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 37(d) (with reg. 1(3)(4), Sch. 1 para. 66) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(d)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-90517fe53600f0684004a1525b7b7151]: Words in Sch. 11 para. 3E(5)(b) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 38 (as amended by S.I. 2020/523, regs. 1(2), 14(i)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-a5b1a10abc827252e84100a5891cc892]: Words in Sch. 10A para. 1(2) inserted (11.2.2021 for specified purposes) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 4 para. 1

[^key-0a81be1838300c1513236ccdcccd4e13]: Words in Sch. 10A para. 1(2) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 1 para. 1(2); S.I. 2022/721, regs. 1(2), 3(a)

[^key-889d92dd9c079857d8cb197c8b8b9c74]: Words in Sch. 10A para. 1(2) substituted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 1 para. 1(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

[^key-d76615b8c312fdee780a2aba4c95602c]: Words in Sch. 10A para. 1(2) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 1 para. 1(3)(b); S.I. 2022/721, regs. 1(2), 3(a)

[^key-29629500eb3d05ddd17579e148cc0ec8]: Words in Sch. 10A para. 1A(1) substituted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 1 para. 1(4); S.I. 2022/721, regs. 1(2), 3(a)

[^key-59eb56ab7334abd4e7864c4d38743b1a]: Sch. 2 para. 34A inserted (24.7.2024) by Building Societies Act 1986 (Amendment) Act 2024 (c. 18), ss. 2, 4(2)

[^key-57c56896e4139f39cba93dd7379d0aa1]: S. 7(9A)-(9D) inserted (24.7.2024) by Building Societies Act 1986 (Amendment) Act 2024 (c. 18), ss. 1(3), 4(2)

[^key-e198e8565089680545aab152ad72db50]: S. 7(3)(c)-(e) inserted (24.7.2024) by Building Societies Act 1986 (Amendment) Act 2024 (c. 18), ss. 1(2), 4(2)

[^key-d27c551cd50f2a8f96765f704218e903]: S. 104(3A) inserted (24.7.2024) by Building Societies Act 1986 (Amendment) Act 2024 (c. 18), ss. 3(3), 4(2) (with s. 4(3))

[^key-c122e29ed688788d388b0b27de44b1e8]: S. 104(2)(za) inserted (24.7.2024) by Building Societies Act 1986 (Amendment) Act 2024 (c. 18), ss. 3(2), 4(2) (with s. 4(3))

[^key-85d6eede394997a35121f0e53fd76037]: Sum in s. 7(10) substituted (4.11.2024) by The Building Societies Act 1986 (Amendment of Small Business Turnover Limit) Order 2024 (S.I. 2024/1024), arts. 1(2), 2(2)

[^key-368d00bb15ac466c6cbb88a479c4425b]: Sum in s. 7(11)(c) substituted (4.11.2024) by The Building Societies Act 1986 (Amendment of Small Business Turnover Limit) Order 2024 (S.I. 2024/1024), arts. 1(2), 2(2)

[^key-2bb12cea8ff1f1dc11dc72c343693432]: Words in s. 60(4) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(2)(a)

[^key-108d09c9f1faab1938bf4cec54d0e2ea]: S. 60(5) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(2)(b)

[^key-5cda050eb6afadb159785a0c7b4d8d3a]: Words in s. 60(11)(a) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(2)(c)(i)

[^key-09debe7f887dc6566fc6e4ddf3948c15]: Word in s. 60(11)(a) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(2)(c)(ii)

[^key-4f32d5124c219a114ebd3d1541d62523]: S. 60(11)(b) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(2)(c)(iii)

[^key-ca03ff938ed015b8ac80cd8c1f49451c]: Words in s. 60(11) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(2)(c)(iv)

[^key-d24d874281a123e607cf8ac6aa942cff]: S. 60(12) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(2)(d)

[^key-afce68af597057d7ceeebef26c9790ea]: S. 60(13)(a) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(2)(e)

[^key-1e7f37c5838a1c4dae04f14ed1d3e233]: S. 60(15) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(2)(f)

[^key-ab44b6f16ffb9651d3f6495d12254fb9]: S. 60(6) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(2)(b)

[^key-fe94d6ce601000031119026e02add78f]: S. 60(7) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(2)(b)

[^key-e936be7120e83cb9f830d569fd0e044f]: S. 60(7A) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(2)(b)

[^key-0a5b70aec3ffb17b72193eb2c70498d8]: S. 60(7B) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(2)(b)

[^key-72174060e7ba9a874da53833c2a55845]: S. 60(7C) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(2)(b)

[^key-15a86b2c3392bfa8f9e173255213dea6]: S. 60(8) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(2)(b)

[^key-5ffa831cf59e97a19a81e038cb4aacb3]: S. 61(6) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(3)(a)

[^key-25d63aea4af3bb0f8bac83d6c6672ddd]: Words in s. 61(11) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(3)(b)

[^key-b7998e0844d4008c22473b90797b894e]: Words in s. 80(1) substituted (6.1.2025) by The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(4)(a)

[^key-f19dbc60b13388d1232a2c8fc8643b8c]: Words in s. 80(1) omitted (6.1.2025) by virtue of The Building Societies Act 1986 (Modifications) Order 2024 (S.I. 2024/1346), arts. 1(2), 2(4)(b)

[^M_F_7bd59a8e-a504-45ec-bc43-c03b9d37f628]: S. 122(2) repealed (2.12.1999) by the Northern Ireland Act 1998 (c. 47), s. 100(2), Sch. 15 (with s. 95, Sch. 14); S.I. 1999/3209, art. 2, Sch.

Financial provision for Commission.

Loans fully secured on land.

Discharge of mortgages.

The funding limit.

Raising funds and borrowing.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Loans for mobile homes.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Powers to provide financial services or services relating to land.

Loans for mobile homes.

Power to lend to individuals otherwise than by class 1 or class 2 advances etc.

Powers to provide financial services or services relating to land.

Power to make prohibition orders.

Powers to petition for winding up etc.

Variation and revocation of transfer directions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rights of appeal.

Costs, procedure and evidence.

52B

(1) A justice of the peace may issue a warrant under section 176 of the Financial Services and Markets Act 2000 if satisfied on information on oath given by or on behalf of the FCA or the PRA , an authorised officer within the meaning of section 52(5A) above, or a person appointed as an investigator under section 55(1) below or as an inspector under section 56(1) below, that there are reasonable grounds for believing that the first or second set of conditions below is satisfied.

(2) The first set of conditions is that—

(a) there are on the premises specified in the warrant information, documents or other material in relation to which a requirement has been imposed on any person under section 52(5), (5A) or (6) above or section 57(3) below, or which it is the duty of any person to produce under section 55(3) or 57(2) below, and

(b) that person has failed (wholly or in part) to comply with the requirement or, having been requested to do so, has failed (wholly or in part) to comply with that duty.

(3) The second set of conditions is that—

(a) there are on the premises specified in the warrant information, documents or other material in relation to which a requirement could be imposed on any person under section 52(5), (5A) or (6) above or section 57(3) below, or which any person could be requested to produce in compliance with the duty imposed on them by section 55(3) or 57(2) below, and

(b) if such a requirement were imposed, or such a request made,—

(i) it would not be complied with, or

(ii) any information, documents or other material to which it related would be removed, tampered with or destroyed.

53A

(1) For the purposes of sections 348 to 353 of the Financial Services and Markets Act 2000 (restrictions on disclosure of confidential information)—

(a) information to which this section applies is to be treated as confidential information; and

(b) in relation to such information, each of the following is a primary recipient—

(i) the FCA;

(ia) the PRA;

(ii) any person who is or has been employed by the FCA or the PRA ; and

(iii) any person appointed by the FCA or the PRA to carry out functions under this Act.

(2) This section applies to information which—

(a) relates to—

(i) the business or other affairs of a building society or other body, or its or their plans for future development; or

(ii) any person who is or has been, or has been appointed (or, in the case of a director, nominated or proposed as), an officer of a building society or other body;

(b) was received by a primary recipient (within the meaning of subsection (1)(b)) for the purposes of, or in the discharge of, any functions of the FCA or the PRA under any provision made by or under this Act; and

(3) It is immaterial for the purposes of subsection (2) whether or not the information was received—

(a) by virtue of a requirement to provide it imposed by or under this Act;

(b) for other purposes as well as purposes mentioned in that subsection.

(4) Information is excluded information if—

(a) it has been made available to the public by virtue of being disclosed in any circumstances in which, or for any purposes for which, disclosure is not precluded by section 348 of the Financial Services and Markets Act 2000; or

(b) it is in the form of a summary or collection of information so framed that it is not possible to ascertain from it information relating to any particular person.

Duty to prepare group accounts

Senior statutory auditor

Records of loans, etc. for directors falling within s. 65.

Acquisition or establishment of a business.

Application of winding up legislation to building societies.

Amalgamations.

Protective provisions for specially formed successors.

Consequences of false declaration.

Power to amend, etc. to assimilate to company law.

Short title.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to amend, etc. to assimilate to company law.

Transmission of notice of meeting to an electronic address

22A

(1) Where a notice of a meeting of a society is required to be sent to a person under any provision of this Act, the notice may be sent to him electronically only if it is sent to an electronic address notified by him to the society for the purpose.

(2) In a case in which this paragraph is relied on for compliance with a requirement to send a notice, a notice given in accordance with this paragraph is to be treated as given to a person on the day that the notice is transmitted.

Publication of notice of meeting on a web site

22B

(1) A requirement under any provision of this Act to send a notice of a meeting of the society to a person shall also be treated as satisfied if the conditions set out in sub-paragraph (2) are satisfied.

(2) The conditions of this sub-paragraph are satisfied in the case of a notice of a meeting of a society if—

(a) the society and the person have agreed that notices which are required to be sent to him may instead be accessed by him on a web site;

(b) the agreement applies to the notice in question

(i) the publication of the notice on a web site,

(ii) the address of that web site, and

(iii) the place on that web site where the notice may be accessed, and how it may be accessed; and

(d) the notice is published continuously on that web site throughout the period beginning with the giving of that notification and ending with the conclusion of the meeting.

(3) A notification given for the purposes of sub-paragraph (2)(c) must—

(a) state that it concerns a notice of a meeting of the society served in accordance with this Act;

(b) specify the place, date and time of the meeting; and

(4) In a case in which this paragraph is relied on for compliance with a requirement to send a notice, a notice given in accordance with this paragraph is to be treated as given to a person on the day that person is notified in compliance with sub-paragraphs (2)(c) and (3).

(5) Where, in a case in which this paragraph is relied on for compliance with a requirement to send a notice of a meeting—

(a) a notice is published for a part, but not all, of the period mentioned in sub-paragraph (2)(d), but

(b) the failure to publish it throughout that period is wholly attributable to circumstances which it would not be reasonable to have expected the society to prevent or avoid,

the failure shall not invalidate the proceedings of the meeting.

Electronic ballots

33A

(1) Where—

(a) the rules of a building society provide for a postal ballot to be conducted in any circumstances in the case of an election or resolution, and

(b) those rules do not expressly prohibit the conduct of an electronic ballot in those circumstances,

the ballot in the case of that election or resolution may, in those circumstances, be an electronic ballot instead of a postal ballot.

(2) A ballot in the case of an election or resolution is an electronic ballot if it is conducted—

(a) in accordance with the following provisions of this paragraph as to electronic voting; and

(b) in so far as it is not conducted with those provisions, as if it were a postal ballot.

(3) But voting in the case of an election or resolution may not be conducted by an electronic ballot in which all the voting is electronic voting in accordance with sub-paragraphs (8) to (10) unless the rules of the society expressly permit it.

(4) The rules of a building society may provide for voting in the case of—

(a) an election of directors, or

(b) a resolution of the society other than a share holding members' resolution or a borrowing members' resolution,

to be conducted by an electronic ballot in which all the voting is electronic voting in accordance with sub-paragraphs (8) to (10).

(5) Where voting may be conducted by electronic ballot by virtue of sub-paragraph (1) the rules of the society may contain provision supplementing rules relating to postal ballots in so far as it is necessary to provide for the conduct of electronic voting in accordance with subparagraphs (8) to (10).

(6) Where voting may be conducted by electronic ballot by virtue of sub-paragraph (1) or (3) the rules of the society may make provision as to the consequences of any irregularities occurring in the course of a ballot, including (but not restricted to) provision as to the validity of multiple votes cast by a member in the same election or on the same resolution.

(7) In the case of an electronic ballot, the society is not required to send notice of the ballot to any person if—

(a) that person has agreed, in accordance with sub-paragraph (9)(a) below, that notices of electronic ballots and a voting facility may be accessed by him on a web site; and

(b) the society notifies that person in accordance with sub-paragraph (9)(c) below.

(8) The voting of a person in an electronic ballot is electronic if—

(a) a person has access on a web site to the notice of the electronic ballot, any document which is required to accompany the notice and a facility for registering his vote;

(b) that person registers his vote by means of that facility; and

(9) The conditions of this sub-paragraph are satisfied if—

(a) the society and the person have agreed that notices of electronic ballots, any document which is required to accompany the notice, and a voting facility may be accessed by him on a web site;

(b) that agreement applies to the electronic ballot and accompanying documents in question;

(i) the publication of the notice and documents and the availability of the voting facility on a web site,

(ii) the address of that web site, and

(iii) the place on that web site where the notice, any such documents, and the facility may be accessed, and how they may be accessed; and

(d) the notice and each such document continues to be published and the facility continues to be available on that web site throughout the period beginning with the giving of that notification and ending with the date which the society specifies as the final date for the registration of votes.

(10) A notice given for the purposes of sub-paragraph (9)(c) must—

(a) state that it concerns a notice of an electronic ballot given in accordance with this Act; and

(b) state whether the voting to be conducted by the electronic ballot is in an election or on a resolution or both.

(11) Nothing in sub-paragraph (9) shall invalidate an electronic ballot where—

(a) any notice or document that is required to be published, and any facility which is required to be made available, for the period mentioned in sub-paragraph (6)(d) is published or made available for a part, but not all, of that period, but

(b) the failure to publish that notice or document, or make that facility available, throughout that period is wholly attributable to circumstances which it would not be reasonable to have expected the society to prevent or avoid.

(12) Sub-paragraphs (3) to (7) of paragraph 33 apply, with the modification specified in subparagraph (13) below, in relation to notices of an electronic ballot as they apply in relation to notices of a postal ballot.

(13) Sub-paragraph (3) of paragraph 33 has effect as if the reference to the receipt of completed ballot papers included a reference to the registration of votes by means of a voting facility on a web site.

(14) For the purposes of sub-paragraph (3) of paragraph 33 (as applied to electronic ballots by sub-paragraph (13) above), in a case in which a person is notified for the purposes of subparagraph (9)(c), a notice of an electronic ballot is treated as given to a person on the day when notification is given in accordance with that sub-paragraph.

The matters for which provision is, subject to Part III of this Schedule, to be made are the following:

109A

(1) A land transaction effected by or in consequence of—

(a) an amalgamation of two or more building societies under section 93; or

(b) a transfer of engagements between building societies under section 94,

is exempt from charge for the purposes of stamp duty land tax.

(2) Relief under this section must be claimed in a land transaction return or an amendment of such a return.

(3) In this section—

“land transaction” has the meaning given by section 43(1) of the Finance Act 2003;

“land transaction return” has the meaning given by section 76(1) of that Act.

72A

(1) The directors of every building society shall prepare accounts for the society for each of its financial years.

72B

(1) Building Societies Act individual accounts must comprise –

(a) a balance sheet as at the last day of the financial year, and

(b) an income and expenditure account.

(2) The balance sheet must give a true and fair view of the state of affairs of the society as at the end of the financial year; and the income and expenditure account must give a true and fair view of the income and expenditure of the society for the financial year.

(3) Building Societies Act individual accounts must comply with the requirements of regulations made under section 72C as to the form and content of the balance sheet and income and expenditure account and additional information to be provided by way of notes to the accounts or otherwise.

(4) Where compliance with the provisions of those regulations, and the other provisions of this Act as to the matters to be included in a society’s individual accounts or in notes to those accounts, would not be sufficient to give a true and fair view, the necessary additional information must be given in the accounts or in a note to them.

(5) If in special circumstances compliance with any of those provisions is inconsistent with the requirement to give a true and fair view, the directors must depart from that provision to the extent necessary to give a true and fair view.

(6) Particulars of any such departure, the reasons for it and its effect must be given in a note to the accounts.

(7) The Treasury may by regulations–

(a) add to the classes of documents to be comprised in a society’s Building Societies Act individual accounts under subsection (1);

(b) make provision as to the matters to be included in any document so added;

(c) modify the requirements of this Part as to the matters to be stated in any document comprised in the society’s Building Societies Act individual accounts;

(d) reduce the classes of documents to be comprised in a society’s Building Societies Act individual accounts.

(8) Regulations under subsection (7)–

(a) may make different provision for different descriptions of society, and

(b) may include incidental and supplementary provisions.

(9) The power to make regulations under subsection (7) is exercisable by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.

72C

(1) The Treasury shall by regulations make provision with respect to the form and contents of Building Societies Act individual accounts.

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

(3) Without prejudice to the generality of subsections (1) and (2), the regulations may—

(a) prescribe accounting principles and rules;

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

(4) The power to make regulations under this section is exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

72D

Where the directors of a building society prepare IAS individual accounts, they must state in the notes to those accounts that the accounts have been prepared in accordance with UK-adopted international accounting standards.

Application of winding up legislation to building societies.

72E

(1) If at the end of a financial year a building society has subsidiary undertakings, the directors, as well as preparing individual accounts for the year, shall prepare accounts for the year for the society and those undertakings taken as a whole.Those accounts are referred to in this Part as the society’s “group accounts”.

(2) The group accounts of certain societies are required by section 403(1) of the Companies Act 2006 to be prepared in accordance with UK-adopted international accounting standards (“IAS group accounts”).

(3) The group accounts of other societies may be prepared–

(a) in accordance with section 72F (“Building Societies Act group accounts”), or

(b) in accordance with UK-adopted international accounting standards (“IAS group accounts”).

72F

(1) Building Societies Act group accounts must comprise–

(a) a balance sheet dealing with the state of affairs of the building society and its subsidiary undertakings, and

(b) an income and expenditure account showing the income and expenditure for the society and its subsidiary undertakings.

(2) Building Societies Act group accounts must give a true and fair view of the state of affairs as at the end of the financial year, and the income and expenditure for the financial year of the society and the subsidiary undertakings included in the group accounts as a whole, so far as concerns members of the society.

(3) Building Societies Act group accounts must comply with the requirements of regulations made under section 72G as to the form and content of the group accounts and additional information to be provided by way of notes to the accounts or otherwise.

(4) Where compliance with the provisions of those regulations, and the other provisions of this Act as to the matters to be included in a society’s group accounts or in notes to those accounts, would not be sufficient to give a true and fair view, the necessary additional information must be given in the accounts or in a note to them.

(5) If in special circumstances compliance with any of those provisions is inconsistent with the requirement to give a true and fair view, the directors must depart from that provision to the extent necessary to give a true and fair view.

(6) Particulars of any such departure, the reasons for it and its effect must be given in a note to the accounts.

(7) The Treasury may by regulations–

(a) add to the classes of documents to be comprised in a society’s Building Societies Act group accounts under subsection (1);

(b) make provision as to the matters to be included in any document so added;

(c) modify the requirements of this Part as to the matters to be stated in any document comprised in the society’s Building Societies Act group accounts; and

(d) reduce the classes of documents to be comprised in a society’s Building Societies Act group accounts.

(8) Regulations under subsection (7)–

(a) may make different provision for different descriptions of society, and

(b) may include incidental and supplementary provisions.

(9) The power to make regulations under subsection (7) is exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

72G

(1) The Treasury shall by regulations make provision with respect to the form and contents of Building Societies Act group accounts.

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

(3) Without prejudice to the generality of subsections (1) and (2), the regulations may—

(a) prescribe accounting principles and rules;

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

(d) permit group accounts to be prepared in other than consolidated form.

(4) The power to make regulations under this section is exercisable by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.

72H

Where the directors of a building society prepare IAS group accounts, they must state in the notes to those accounts that the accounts have been prepared in accordance with UK-adopted international accounting standards.

72I

(1) The directors of a building society that prepares group accounts must secure that the individual accounts of–

(a) the building society, and

(b) each of its subsidiary undertakings,

are all prepared using the same financial reporting framework, except to the extent that in their opinion there are good reasons for not doing so.

(2) Subsection (1) only applies to accounts of subsidiary undertakings which are required to be prepared under Part 15 of the Companies Act 2006.

(3) Subsection (1) does not require accounts of undertakings that are charities to be prepared using the same financial reporting framework as accounts of undertakings which are not charities.

(4) Subsection (1)(a) does not apply where the directors of a building society prepare IAS group accounts and IAS individual accounts.

(5) The directors of a society which has subsidiary undertakings must secure that, except where in their opinion there are good reasons against it, the financial year of each of its subsidiary undertakings coincides with the society’s own financial year.

72J

(1) The information specified in Schedule 10A must be given in notes to a building society’s annual accounts.

(2) In that Schedule—

Part 1 relates to emoluments and other benefits of directors and others, and to loans and other dealings in favour of directors and connected persons, and

Part 2 relates to information about the employees of a society.

(3) It is the duty of any director of a society, and any person who is or has at any time in the preceding five years been an officer of the society, to give notice to the society of such matters relating to himself as may be necessary for the purposes of Part 1 of Schedule 10A.

(4) A person who makes default in complying with subsection (3) commits an offence and is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(5) The Treasury may, by order, modify the provisions of Schedule 10A.

(6) An order under this section may—

(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;

(7) The power to make an order under this section is exercisable by statutory instrument but no such order shall be made unless a draft of it has been laid before and approved by a resolution of each House of Parliament.

(8) In this section “modify” includes amend, add to or repeal.

72K

(1) The information specified in Schedule 10B must be given in notes to a building society’s annual accounts.

(2) In the case of a building society whose directors are not required to prepare consolidated group accounts, the information specified in Part 1 of that Schedule must be given.

(3) In the case of a building society whose directors are required to prepare consolidated group accounts, the information specified in Part 2 of that Schedule must be given.

(4) The Treasury may, by order, modify the provisions of Schedule 10B.

(5) An order under this section may—

(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;

(6) The power to make an order under this section is exercisable by statutory instrument but no such order shall be made unless a draft of it has been laid before and approved by a resolution of each House of Parliament.

(7) In this section “modify” includes amend, add to or repeal.

75A

(1) The review required for the purposes of section 75(1) is a balanced and comprehensive analysis of—

(a) the development and performance of the business of the building society and its connected undertakings (if any) during the financial year, and

(b) the position of the building society and its connected undertakings (if any) at the end of that year,

consistent with the size and complexity of the business.

(2) The review must, to the extent necessary for an understanding of the development, performance or position of the business of the society and its connected undertakings (if any), include—

(a) analysis using financial key performance indicators, and

(b) where appropriate, analysis using other key performance indicators, including information relating to environmental matters and employee matters.

(3) The review must, where appropriate, include references to and additional explanations of amounts included in the annual accounts of the society.

(4) In this section “key performance indicators” means factors by reference to which the development, performance or position of the business of the society and any connected undertakings it has can be measured most effectively.

78A

(1) The auditor’s report must state the name of the auditor (or, where more than one person is appointed as auditor, all of their names) and be signed and dated.

(2) Where the auditor is an individual, the report must be signed by him.

(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Where the auditor is a firm, the report must be signed by the senior statutory auditor in his own name, for and on behalf of the auditor.

(4) Where more than one person is appointed as auditor, the report must be signed by all those appointed.

81A

(1) If a building society publishes any of its statutory accounts, they must be accompanied by the relevant auditor’s report under section 78.

(2) A building society that is required to prepare group accounts for a financial year must not publish its statutory individual accounts for that year without also publishing with them its statutory group accounts.

(3) If a building society publishes non-statutory accounts, it must publish with them a statement indicating—

(a) that they are not the society’s statutory accounts,

(b) whether statutory accounts dealing with any financial year with which the non-statutory accounts purport to deal have been prepared,

(c) whether the society’s auditor has made a report under section 78 on the statutory accounts for any financial year, and

(d) whether any such auditor’s report —

(i) was qualified or unqualified, or included a reference to any matters to which the auditor drew attention by way of emphasis without qualifying the report, or

(ii) contained a statement under section 79(6) (failure to obtain necessary information and explanations);

and it must not publish with any non-statutory accounts any auditor’s report made under section 78.

(4) For the purposes of this section a building society is regarded as publishing a document if it publishes, issues or circulates it or otherwise makes it available for public inspection in a manner calculated to invite members of the public generally, or any class of members of the public, to read it.

(5) References in this section to a building society’s statutory accounts are to its annual accounts as required to be laid before the society under section 81; and references to the publication by a society of “non-statutory accounts” are to the publication of—

(a) any balance sheet or income and expenditure account relating to, or purporting to deal with, a financial year or part of a financial year of the society, or

(b) an account in any form purporting to be a balance sheet or income and expenditure account for the group consisting of the society and its subsidiary undertakings relating to, or purporting to deal with, a financial year or part of a financial year of the society,

otherwise than as part of the society’s statutory accounts or summary financial statement prepared under section 76.

(6) A building society which contravenes any provision of this section, and any officer of it who is in default, is guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.

81B

(1) In this Part—

“annual accounts”, in relation to a building society, means—the individual accounts required by section 72A, andany group accounts required by section 72E,together with the notes to those accounts;

“income and expenditure account”, in relation to a society which prepares IAS accounts, includes an income statement or other equivalent financial statement required to be prepared by UK-adopted international accounting standards;

“UK-adopted international accounting standards” has the meaning given by section 474(1) of the Companies Act 2006;

“UK regulated market” has the meaning given in Article 2.1.13A of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012.

(2) References in this Part to accounts giving a “true and fair view” are references—

(a) in the case of Building Societies Act individual accounts, to the requirement under section 72B that such accounts give a true and fair view;

(b) in the case of Building Societies Act group accounts, to the requirement under section 72F that such accounts give a true and fair view; and

(c) in the case of IAS accounts, to the requirement under UK-adopted international accounting standards that such accounts achieve a fair presentation.

Disclosures relating to directors, other officers and employees of society required in notes to accounts

Acquisition or establishment of a business.

Amalgamations.

Mergers; provisions supplementing ss. 93 and 94.

Protective provisions for specially formed successors.

Rights of second-named joint shareholders.

Provisions supplementary to sections 102B and 102C.

Meaning of “associated undertaking”

Commencement.

Meaning of “associated undertaking”

Commencement.

SCHEDULE 10A

Part 1 — Emoluments of and dealings with directors and other officers

Aggregate amount of director’s remuneration etc

1

(1) The following must be shown—

(a) the aggregate amount of salary and fees and sums paid by way of expenses allowance (so far as they are chargeable to United Kingdom tax) paid to or receivable by directors in respect of qualifying services;

(b) the aggregate amount of bonuses paid to or receivable by directors in respect of qualifying services;

(c) the aggregate amount of the estimated money value of any other benefits paid to or receivable by directors in respect of qualifying services otherwise than in cash;

(d) the aggregate of the amount of gains made by directors on the exercise of share options;

(e) the aggregate of the following–

(i) the amount of money paid to or receivable by directors under long-term incentive schemes in respect of qualifying services; and

(ii) the net value of assets (other than money and share options) received or receivable by directors under such schemes in respect of such services;

(f) the aggregate value of any society contributions paid, or treated as paid, to a pension scheme in respect of directors' qualifying services, being contributions by reference to which the rate or amount of any money purchase benefits that may become payable will be calculated;

(g) the aggregate amount of the increase during the financial year in the value of any accrued pension or accrued lump sum comprising defined benefits payable in respect of any qualifying services performed by directors during the financial year; and

(h) the total aggregate amounts in paragraphs (a) to (g).

(2) In this paragraph–

“accrued pension” and “accrued lump sum”, in relation to any pension scheme and any director, mean respectively the amount of the annual pension, and the amount of the lump sum, which would be payable under the scheme on his attaining normal pension age if–he had left the society’s service at the end of the financial year;there were no increase in the general level of prices in the United Kingdom during the period beginning with the end of that year and ending with his attaining that age;no question arose of any commutation of the pension or inverse commutation of the lump sum; andany amounts attributable to voluntary contributions paid by the director to the scheme, and any money purchase benefits which would be payable under the scheme, were disregarded;

“amount”, in relation to a gain made on the exercise of a share option means the difference between–the market price of the shares on the day on which the option was exercised, andthe price actually paid for the shares;

“collective money purchase benefit” has the meaning given in section 1 or 52 of the Pension Schemes Act 2021;

“defined benefits” means retirement benefits payable under a pension scheme which are not money purchase benefits;

“defined benefit scheme”, in relation to a director, means a pension scheme which is not a money purchase scheme;

“long-term incentive scheme” means any agreement or arrangement under which money or other assets may become receivable by a director and which includes one or more qualifying conditions with respect to service or performance which cannot be fulfilled within a single financial year; and for this purpose the following are disregarded–bonuses the amount of which falls to be determined by reference to service or performance within a single financial year;compensation for loss of office, payments for breach of contract and other termination payments; andretirement benefits;

“money purchase benefits”, in relation to a director, means—retirement benefits payable under a pension scheme the rate or amount of which is calculated by reference to payments made, or treated as made, by the director or by any other person in respect of the director and which fall within paragraph 1A; and collective money purchase benefits;

“money purchase scheme”, in relation to a director, means a pension scheme under which all of the benefits that may become payable to or in respect of the director are money purchase benefits;

“normal pension age”, in relation to any pension scheme and any director, means the age at which the director will first become entitled to receive a full pension on retirement of any amount determined without reduction to take account of its payment before a later age (but disregarding any entitlement to pension upon retirement in the event of illness, incapacity or redundancy);

“net value”, in relation to any assets received or receivable by a director, means value after deducting any money paid or other value given by the director in respect of those assets;

“qualifying services”, in relation to any person, means his services as a director of the society, and his services while director of the society–as director of any of its connected undertakings; orotherwise in connection with the management of the affairs of the society or any of its connected undertakings;

“shares” means shares (whether allotted or not) in any connected undertaking of the society, and includes a share warrant as defined by section 779(1) of the Companies Act 2006;

“share option” means a right to acquire shares;

“society contributions”, in relation to a pension scheme and a director, means any payments (including insurance premiums) made, or treated as made, to the scheme in respect of the director by a person other than the director;

“value”, in relation to shares received or receivable by a director on any day, means the market price of the shares on that day.

(3) For the purposes of this paragraph amounts paid or receivable or share options granted in respect of a person’s accepting office as a director are treated as amounts paid or receivable or share options granted in respect of his services as a director.

(4) Where a pension scheme provides for any benefits that may become payable to or in respect of any director to be whichever are the greater of –

(a) money purchase benefits as determined by or under the scheme; and

(b) defined benefits as so determined,

the society may assume for the purposes of this paragraph that those benefits will be money purchase benefits, or defined benefits, according to whichever appears more likely at the end of the financial year.

(5) For the purpose of determining whether a pension scheme is a money purchase or defined benefit scheme, any death in service benefits provided for by the scheme are disregarded.

Details of individual directors' remuneration etc

2

(1) There must be shown in respect of each director by name, so much of each of the relevant aggregates as is attributable to that director.

(2) In this paragraph “relevant aggregates” means the aggregates shown under paragraph 1(1)(a) to (h).

(3) Sub-paragraphs (2) to (5) of paragraph 1 apply for the purposes of this paragraph as they apply for the purposes of that paragraph.

Excess retirement benefits of directors and past directors

3

(1) Subject to sub-paragraph (2), there must be shown the aggregate amount of–

(a) so much of retirement benefits paid to or receivable by directors under pension schemes; and

(b) so much of retirement benefits paid to or receivable by past directors under such schemes,

as (in each case) is in excess of the retirement benefits to which they were respectively entitled on the relevant date.

(2) For the purposes of sub-paragraph (1) the relevant date is whichever is the later of

(a) the date on which the benefits first became payable;

(b) 27 March 1998; or

(c) the date on which the provisions of the Building Societies Act 1997 specified in Part 2 of the Schedule to the Building Societies Act 1997 (Commencement) (No.3) Order 1997, have come into force in accordance with Article 2 of that Order in relation to the society.

(3) Amounts paid or receivable under a pension scheme need not be included in the aggregate amount if –

(a) the funding of the scheme was such that the amounts were or, as the case may be, could have been paid without recourse to additional contributions; and

(b) amounts were paid to or receivable by all pensioner members of the scheme on the same basis,

and in this sub-paragraph “pensioner member”, in relation to a pension scheme, means any person who is entitled to the present payment of retirement benefits under the scheme.

(4) In this paragraph–

(a) references to retirement benefits include benefits otherwise than in cash; and

(b) in relation to so much of retirement benefits as consists of a benefit otherwise than in cash, references to their amount are to the estimated money value of the benefit,

and the nature of any such benefit must also be disclosed.

Compensation to directors for loss of office

4

(1) There must be shown the amount of any compensation in respect of loss of office paid to or receivable by each director or past director by name, together with the aggregate amount of any such compensation.

(2) There must be shown the aggregate amount of any compensation referred to in sub-paragraph (1) in respect of the preceding financial year.

(3) The amounts referred to in sub-paragraph (1) include compensation received or receivable by a director or past director for–

(a) loss of office as director of the society, or

(b) loss, while director of the society or on or in connection with his ceasing to be a director of it, of–

(i) any other office in connection with the management of the society’s affairs, or

(ii) any office as director or otherwise in connection with the management of the affairs of any connected undertaking of the society.

(4) References in this paragraph–

(a) to compensation include benefits paid or receivable other than in cash; and

(b) to the amount of compensation are to the estimated money value of the benefit;

(5) The nature of any such compensation must be disclosed.

(6) In this paragraph, references to compensation for loss of office include the following–

(a) compensation in consideration for, or in connection with, a person’s retirement from office; and

(b) where such a retirement is occasioned by a breach of the person’s contract with the society or with a subsidiary undertaking of the society–

(i) payments made by way of damages for the breach; or

(ii) payments made by way of settlement or compromise of any claim in respect of the breach.

Sums paid to third parties in respect of directors' services

5

(1) There must be shown the aggregate amount of any consideration paid to or receivable by third parties for making available the services of any person–

(a) as a director of the society, or

(b) while director of the society–

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