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The Building Societies (Accounts and Related Provisions) Regulations 1998

Type Statutory-Instrument

Publication 1998-03-03

Last updated 2022-06-06

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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(3) References to provisions for liabilities are to be taken as a reference to any amount retained as reasonably necessary for the purpose of providing for any liability the nature of which is clearly defined and which is either likely to be incurred, or certain to be incurred but uncertain as to amount or as to the date on which it will arise.

Scots land tenure

10

In the application of these Regulations in Scotland, “land of freehold tenure” means land in respect of which the society (or, as the case may be, a subsidiary undertaking of the society) is the proprietor of the dominium utile or, in the case of land not held on feudal tenure, is the owner, and “land of leasehold tenure” means land of which the society (or, as the case may be, a subsidiary undertaking of the society) is the tenant under a lease.

Staff costs

11

(1) “Social security costs” means any contribution by the society to any state social security or pension scheme, fund or arrangement.

(2) “Pension costs” includes any costs incurred by the society in respect of any pension scheme established for the purpose of providing pensions for persons currently or formerly employed by the society, any sums set aside for the future payment of pensions directly by the society to current or former employees and any pensions paid directly to such persons without having been first set aside.

(3) Any amount stated in respect of the item “social security costs” or in respect of the item “wages and salaries” in the society’s income and expenditure account shall be determined by reference to payments made or costs incurred in respect of all persons employed by the society during the financial year.

Amounts repayable

12

Only those amounts which can at any time be withdrawn without notice or for which a maturity or period of notice of twenty-four hours or one working day has been agreed shall be regarded as repayable on demand.

Other defintions

13

In the Schedules to these Regulations—

“credit institution” means an undertaking carrying on (whether in the United Kingdom or elsewhere) a regulated activity (within the meaning of the Financial Services and Markets Act 2000) of accepting deposits, and authorised by the competent authorities of the United Kingdom, an EEA State or any other State (the reference to accepting deposits being read with section 22 of that Act, any relevant order under that section and Schedule 2 to that Act);

“EEA State” has the meaning given by Schedule 1 to the Interpretation Act 1978;

“fair value reserve” has the meaning given by paragraph 31E of Schedule 7;

“fixed assets” means assets of a society which are intended for use on a continuing basis in the society’s activities, and “current assets” means assets not intended for such use;

“liquid assets” (except in paragraph 2(1A) of Schedule 9) means an asset of a society which is shown under Asset item A in Part I or II of Schedule 2;

“sale and repurchase transaction” means a transaction which involves the transfer by a credit institution or a customer (the “transferor”) to another credit institution or customer (the “transferee”) of assets subject to an agreement that the same assets will subsequently be transferred back to the transferor at a specified price on a date specified or to be specified by the transferor; but forward exchange transactions, options, transactions involving the issue of fixed income securities with a commitment to repurchase all or part of the issue before maturity or any similar transactions shall not be regarded as sale and repurchase transactions; and

“third party” means a person who is neither the society nor a connected undertaking.

Signed

In witness whereof the common seal of the Building Societies Commission is hereto fixed, and is authenticated by me, a person authorised under paragraph 14 of Schedule 1 to the Building Societies Act 1986, on

G. S. Johnson — Secretary to the Commission — 2nd March 1998.

We consent to this Order.

Jim Dowd — Bob Ainsworth — Two of the Lords Commissioners of Her Majesty’s Treasury — 3rd March 1998

Explanatory note

(This note is not part of the Regulations)

These Regulations revoke and replace with effect from 27th March 1998 the Building Societies (Accounts and Related Provisions) Regulations 1992. They prescribe the format and content of the annual accounts which must be prepared in respect of building societies or of building societies and their subsidiary undertakings as a group, as applicable. The previous Regulations are largely re-enacted but changes are made to take account of amendments to the provisions of the Building Societies Act 1986 governing societies' activities made by the Building Societies Act 1997.

The principal changes made by the Regulations in this respect are—

(i) replacement generally of references to associated bodies of societies by references to connected undertakings in a building society’s corporate group to reflect the removal by the 1997 Act of the restrictions in the 1986 Act on the ability of building societies to have interests in other types of bodies;

(ii) replacement of references in regulation 6 and Schedule 6 to investments in associated bodies of societies by references to holdings in undertakings to take account of the range of interests which building societies may now have in other types of bodies;

(iii) amendments to the format of a society’s income and expenditure account and balance sheet set out in Schedules 1 and 2 to reflect the relaxation of constraints on societies' activities and to clarify and simplify the assets and liabilities headings, and consequent amendments to the format of the statement of the source and application of funds set out in Schedule 3;

(iv) replacement of the statutory ratios and percentages to be stated in the annual business statement as set out in Schedule 9 by statutory percentages based on the lending and funding limits in sections 6 and 7 of the Building Societies Act 1986 substituted by the 1997 Act, amendment of the profit-based percentage by removing the requirement to show profit as a percentage of mean reserves, amendment of the liquid assets percentage to show such assets as a percentage of shares and borrowings and the introduction of a new percentage to show management expenses as a percentage of total assets.

The Regulations also make more stringent the requirements for the disclosure of directors' remuneration and other benefits in the notes to the annual accounts as set out in Schedule 5. The remuneration, bonuses, other non-cash benefits, share option gains, incentives, pension contributions and any annual increase in accrued pension or lump sum pension benefits payable for each director by name are to be shown, together with any amounts received as compensation for loss of office. These requirements will implement for the directors of building societies the key provisions of the Greenbury Code of Best Practice on Directors' Remuneration set out in Directors' remuneration: Report of a study group chaired by Sir Richard Greenbury (17 July 1995).

The Regulations also make miscellaneous minor changes to the required form and content of building societies' accounts to take account of amendments to the corresponding requirements for companies' accounts under the Companies Act 1985 and to align building societies' accounts more closely with banks' accounts. In particular, the maturity analysis required in Schedule 5 has been reduced to be consistent with that used for banks and the directors' report as set out in Schedule 8 must state the policy and give information on payment of suppliers.

The matters for inclusion in the directors' report are extended to cover particulars of any important events for the society and any connected undertakings during the year and a description of any new types of activities which a society or any subsidiary undertakings has engaged in during the year.

A regulatory appraisal has been produced setting out the objectives, costs and benefits of this instrument and is available from the Secretary, Building Societies Commission, 30—34 Kingsway, London WC2B 6ES.

Footnotes

1986 c. 53; sections 73, 74, 75 and 76 were amended by section 43 of, and Schedule 7 to, the Building Societies Act 1997 (c. 32).

S.I. 1992/359.

S.I. 1997/2668 (C.99).

S.I. 1994/2459.

S.I. 1995/3065.

Section 9A was inserted by section 10 of the Building Societies Act 1997.

Section 6 was substituted by section 4 of the Building Societies Act 1997 (c. 32).

Section 6B was inserted by section 6 of the Building Societies Act 1997.

1995 c. 50.

Section 6 was substituted by section 4 of the Building Societies Act 1997 (c. 32).

Section 7 was substituted by section 8 of the Building Societies Act 1997.

Editorial notes

Reg. 1 in force at 27.3.1998, see reg. 1

Reg. 2 in force at 27.3.1998, see reg. 1

Reg. 3 in force at 27.3.1998, see reg. 1

Reg. 4 in force at 27.3.1998, see reg. 1

Reg. 5 in force at 27.3.1998, see reg. 1

Reg. 7 in force at 27.3.1998, see reg. 1

Reg. 8 in force at 27.3.1998, see reg. 1

Reg. 9 in force at 27.3.1998, see reg. 1

Reg. 10 in force at 27.3.1998, see reg. 1

Reg. 11 in force at 27.3.1998, see reg. 1

Reg. 12 in force at 27.3.1998, see reg. 1

Reg. 13 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 1 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 2 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 3 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 4 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 5 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 6 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 7 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 8 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 9 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 10 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 11 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 12 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 13 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 14 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 15 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 16 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 17 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 18 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 19 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 20 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 21 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 22 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 23 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 24 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. I para. 25 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 1 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 2 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 3 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 4 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 5 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 6 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 7 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 8 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 9 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 10 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 11 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 12 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 13 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 14 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 15 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 16 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 17 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 18 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 19 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 20 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 21 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 22 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 23 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 24 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. II para. 25 in force at 27.3.1998, see reg. 1

Sch. 1 para. 26 in force at 27.3.1998, see reg. 1

Sch. 1 para. 27 in force at 27.3.1998, see reg. 1

Sch. 1 para. 28 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. III para. 1 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. III para. 2 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. III para. 3 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. III para. 4 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. III para. 5 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. III para. 6 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. III para. 7 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. III para. 8 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. III para. 9 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. III para. 10 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. III para. 11 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. III para. 12 in force at 27.3.1998, see reg. 1

Sch. 1 Pt. III para. 13 in force at 27.3.1998, see reg. 1

Sch. 2 Pt. I in force at 27.3.1998, see reg. 1

Sch. 2 Pt. II in force at 27.3.1998, see reg. 1

Sch. 2 Pt. III para. 1 in force at 27.3.1998, see reg. 1

Sch. 2 Pt. III para. 2 in force at 27.3.1998, see reg. 1

Sch. 2 Pt. III para. 3 in force at 27.3.1998, see reg. 1

Sch. 2 Pt. III para. 4 in force at 27.3.1998, see reg. 1

Sch. 2 Pt. III para. 5 in force at 27.3.1998, see reg. 1

Sch. 2 Pt. III para. 6 in force at 27.3.1998, see reg. 1

Sch. 2 Pt. III para. 7 in force at 27.3.1998, see reg. 1

Sch. 2 Pt. III para. 8 in force at 27.3.1998, see reg. 1

100

Sch. 2 Pt. III para. 9 in force at 27.3.1998, see reg. 1

101

Sch. 2 Pt. III para. 10 in force at 27.3.1998, see reg. 1

102

Sch. 2 Pt. III para. 11 in force at 27.3.1998, see reg. 1

103

Sch. 2 Pt. III para. 12 in force at 27.3.1998, see reg. 1

104

Sch. 2 Pt. III para. 13 in force at 27.3.1998, see reg. 1

105

Sch. 2 Pt. III para. 14 in force at 27.3.1998, see reg. 1

106

Sch. 2 Pt. III para. 15 in force at 27.3.1998, see reg. 1

107

Sch. 2 Pt. III para. 16 in force at 27.3.1998, see reg. 1

108

Sch. 2 Pt. III para. 17 in force at 27.3.1998, see reg. 1

109

Sch. 2 Pt. III para. 18 in force at 27.3.1998, see reg. 1

110

Sch. 4 para. 1 in force at 27.3.1998, see reg. 1

111

Sch. 4 para. 2 in force at 27.3.1998, see reg. 1

112

Sch. 4 para. 3 in force at 27.3.1998, see reg. 1

113

Sch. 4 para. 4 in force at 27.3.1998, see reg. 1

114

Sch. 4 para. 5 in force at 27.3.1998, see reg. 1

115

Sch. 4 para. 6 in force at 27.3.1998, see reg. 1

116

Sch. 4 para. 7 in force at 27.3.1998, see reg. 1

117

Sch. 4 para. 8 in force at 27.3.1998, see reg. 1

118

Sch. 4 para. 9 in force at 27.3.1998, see reg. 1

119

Sch. 4 para. 10 in force at 27.3.1998, see reg. 1

120

Sch. 4 para. 11 in force at 27.3.1998, see reg. 1

121

Sch. 4 para. 12 in force at 27.3.1998, see reg. 1

122

Sch. 4 para. 13 in force at 27.3.1998, see reg. 1

123

Sch. 4 para. 14 in force at 27.3.1998, see reg. 1

124

Sch. 4 para. 15 in force at 27.3.1998, see reg. 1

125

Sch. 4 para. 16 in force at 27.3.1998, see reg. 1

126

Sch. 4 para. 17 in force at 27.3.1998, see reg. 1

127

Sch. 5 para. 1 in force at 27.3.1998, see reg. 1

128

Sch. 5 para. 2 in force at 27.3.1998, see reg. 1

129

Sch. 5 para. 14 in force at 27.3.1998, see reg. 1

130

Sch. 5 para. 16 in force at 27.3.1998, see reg. 1

131

Sch. 5 para. 17 in force at 27.3.1998, see reg. 1

132

Sch. 5 para. 18 in force at 27.3.1998, see reg. 1

133

Sch. 5 para. 19 in force at 27.3.1998, see reg. 1

134

Sch. 5 para. 20 in force at 27.3.1998, see reg. 1

135

Sch. 5 para. 21 in force at 27.3.1998, see reg. 1

136

Sch. 5 para. 22 in force at 27.3.1998, see reg. 1

137

Sch. 5 para. 23 in force at 27.3.1998, see reg. 1

138

Sch. 5 para. 24 in force at 27.3.1998, see reg. 1

139

Sch. 5 para. 25 in force at 27.3.1998, see reg. 1

140

Sch. 5 para. 26 in force at 27.3.1998, see reg. 1

141

Sch. 5 para. 27 in force at 27.3.1998, see reg. 1

142

Sch. 5 para. 28 in force at 27.3.1998, see reg. 1

143

Sch. 5 para. 29 in force at 27.3.1998, see reg. 1

144

Sch. 5 para. 30 in force at 27.3.1998, see reg. 1

145

Sch. 5 para. 31 in force at 27.3.1998, see reg. 1

146

Sch. 5 para. 32 in force at 27.3.1998, see reg. 1

147

Sch. 5 para. 33 in force at 27.3.1998, see reg. 1

148

Sch. 5 para. 34 in force at 27.3.1998, see reg. 1

149

Sch. 7 para. 1 in force at 27.3.1998, see reg. 1

150

Sch. 7 para. 2 in force at 27.3.1998, see reg. 1

151

Sch. 7 para. 3 in force at 27.3.1998, see reg. 1

152

Sch. 7 para. 4 in force at 27.3.1998, see reg. 1

153

Sch. 7 para. 5 in force at 27.3.1998, see reg. 1

154

Sch. 7 para. 6 in force at 27.3.1998, see reg. 1

155

Sch. 7 para. 7 in force at 27.3.1998, see reg. 1

156

Sch. 7 para. 8 in force at 27.3.1998, see reg. 1

157

Sch. 7 para. 9 in force at 27.3.1998, see reg. 1

158

Sch. 7 para. 10 in force at 27.3.1998, see reg. 1

159

Sch. 7 para. 11 in force at 27.3.1998, see reg. 1

160

Sch. 7 para. 12 in force at 27.3.1998, see reg. 1

161

Sch. 7 para. 13 in force at 27.3.1998, see reg. 1

162

Sch. 7 para. 14 in force at 27.3.1998, see reg. 1

163

Sch. 7 para. 15 in force at 27.3.1998, see reg. 1

164

Sch. 7 para. 17 in force at 27.3.1998, see reg. 1

165

Sch. 7 para. 18 in force at 27.3.1998, see reg. 1

166

Sch. 7 para. 19 in force at 27.3.1998, see reg. 1

167

Sch. 7 para. 20 in force at 27.3.1998, see reg. 1

168

Sch. 7 para. 21 in force at 27.3.1998, see reg. 1

169

Sch. 7 para. 22 in force at 27.3.1998, see reg. 1

170

Sch. 7 para. 23 in force at 27.3.1998, see reg. 1

171

Sch. 7 para. 24 in force at 27.3.1998, see reg. 1

172

Sch. 7 para. 25 in force at 27.3.1998, see reg. 1

173

Sch. 7 para. 26 in force at 27.3.1998, see reg. 1

174

Sch. 7 para. 27 in force at 27.3.1998, see reg. 1

175

Sch. 7 para. 28 in force at 27.3.1998, see reg. 1

176

Sch. 7 para. 29 in force at 27.3.1998, see reg. 1

177

Sch. 7 para. 30 in force at 27.3.1998, see reg. 1

178

Sch. 7 para. 31 in force at 27.3.1998, see reg. 1

179

Sch. 7 para. 32 in force at 27.3.1998, see reg. 1

180

Sch. 7 para. 33 in force at 27.3.1998, see reg. 1

181

Sch. 8 para. 1 in force at 27.3.1998, see reg. 1

182

Sch. 8 para. 2 in force at 27.3.1998, see reg. 1

183

Sch. 8 para. 3 in force at 27.3.1998, see reg. 1

184

Sch. 8 para. 4 in force at 27.3.1998, see reg. 1

185

Sch. 8 para. 5 in force at 27.3.1998, see reg. 1

186

Sch. 8 para. 6 in force at 27.3.1998, see reg. 1

187

Sch. 8 para. 7 in force at 27.3.1998, see reg. 1

188

Sch. 8 para. 8 in force at 27.3.1998, see reg. 1

189

Sch. 8 para. 9 in force at 27.3.1998, see reg. 1

190

Sch. 8 para. 10 in force at 27.3.1998, see reg. 1

191

Sch. 9 para. 1 in force at 27.3.1998, see reg. 1

192

Sch. 9 para. 2 in force at 27.3.1998, see reg. 1

193

Sch. 9 para. 3 in force at 27.3.1998, see reg. 1

194

Sch. 9 para. 4 in force at 27.3.1998, see reg. 1

195

Sch. 10 Pt. II para. 1 in force at 27.3.1998, see reg. 1

196

Sch. 10 Pt. II para. 2 in force at 27.3.1998, see reg. 1

197

Sch. 10 Pt. II para. 3 in force at 27.3.1998, see reg. 1

198

Sch. 10 Pt. II para. 4 in force at 27.3.1998, see reg. 1

199

Sch. 10 Pt. II para. 5 in force at 27.3.1998, see reg. 1

200

Sch. 10 Pt. II para. 6 in force at 27.3.1998, see reg. 1

201

Sch. 10 Pt. II para. 7 in force at 27.3.1998, see reg. 1

202

Sch. 10 Pt. II para. 8 in force at 27.3.1998, see reg. 1

203

Sch. 10 Pt. II para. 9 in force at 27.3.1998, see reg. 1

204

Sch. 10 Pt. II para. 10 in force at 27.3.1998, see reg. 1

205

Sch. 10 Pt. II para. 11 in force at 27.3.1998, see reg. 1

206

Sch. 11 para. 1 in force at 27.3.1998, see reg. 1

207

Sch. 11 para. 2 in force at 27.3.1998, see reg. 1

208

Sch. 11 para. 3 in force at 27.3.1998, see reg. 1

209

Sch. 11 para. 4 in force at 27.3.1998, see reg. 1

210

Sch. 11 para. 5 in force at 27.3.1998, see reg. 1

211

Sch. 11 para. 6 in force at 27.3.1998, see reg. 1

212

Sch. 11 para. 7 in force at 27.3.1998, see reg. 1

213

Sch. 11 para. 8 in force at 27.3.1998, see reg. 1

214

Sch. 11 para. 9 in force at 27.3.1998, see reg. 1

215

Sch. 11 para. 10 in force at 27.3.1998, see reg. 1

216

Sch. 11 para. 11 in force at 27.3.1998, see reg. 1

217

Sch. 11 para. 12 in force at 27.3.1998, see reg. 1

218

Sch. 11 para. 13 in force at 27.3.1998, see reg. 1

219

Sch. 10 Pt. I in force at 27.3.1998, see reg. 1

220

Sch. 3 omitted (23.3.1999) by virtue of The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 11 (with reg. 4)

221

Words in reg. 2 substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 7 (with reg. 4)

222

Word in reg. 3(1)(a) inserted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(1) (with reg. 4)

223

Reg. 3(1)(c) and word omitted (23.3.1999) by virtue of The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(1) (with reg. 4)

224

Word in reg. 3(2)(b)(iii) inserted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(2) (with reg. 4)

225

Reg. 3(2)(b)(v) and word omitted (23.3.1999) by virtue of The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(2) (with reg. 4)

226

Words in reg. 3(5) substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(3) (with reg. 4)

227

Word in reg. 3(5)(a)(i) inserted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(4) (with reg. 4)

228

Reg. 3(5)(a)(iii) and word omitted (23.3.1999) by virtue of The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(4) (with reg. 4)

229

Words in reg. 3(6) substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(5) (with reg. 4)

230

Words in reg. 3(7)(a) substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(6) (with reg. 4)

231

Words in reg. 4(1) omitted (23.3.1999) by virtue of The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 9(1) (with reg. 4)

232

Words in reg. 4(2) substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 9(2) (with reg. 4)

233

Words in reg. 12(4) inserted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 10 (with reg. 4)

234

Words in Sch. 4 para. 1(1) substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 12(1) (with reg. 4)

235

Words in Sch. 4 para. 5(4) substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 12(2) (with reg. 4)

236

Words in Sch. 5 para. 1(1) substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 13(1) (with reg. 4)

237

Words in Sch. 5 para. 2 substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 13(2) (with reg. 4)

238

Words in Sch. 11 para. 13 substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), arts. 1, 566(b)

239

Sch. 2 Pt. 3 para. 3(3) modified (24.6.2003) by The Uncertificated Securities (Amendment) (Eligible Debt Securities) Regulations 2003 (S.I. 2003/1633), regs. 1(1), 15(1), Sch. 2 para. 12(a)

240

Sch. 2 Pt. 3 para. 3(4) modified (24.6.2003) by The Uncertificated Securities (Amendment) (Eligible Debt Securities) Regulations 2003 (S.I. 2003/1633), regs. 1(1), 15(1), Sch. 2 para. 12(b)

241

Sch. 2 Pt. 3 para. 3(9)(b) modified (24.6.2003) by The Uncertificated Securities (Amendment) (Eligible Debt Securities) Regulations 2003 (S.I. 2003/1633), regs. 1(1), 15(1), Sch. 2 para. 12(c)

242

Sch. 2 Pt. 3 para. 3(9)(c) modified (24.6.2003) by The Uncertificated Securities (Amendment) (Eligible Debt Securities) Regulations 2003 (S.I. 2003/1633), regs. 1(1), 15(1), Sch. 2 para. 12(d)

243

Reg. 4A inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 3

244

Words in Sch. 2 substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 5(1)

245

Sch. 5 paras. 3-13 omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 4(2)(a)

246

Sch. 5 paras. 36, 37 inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 9

247

Sch. 6 omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 4(3)

248

Sch. 7 Pt. 6A inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 8(3)

249

Sch. 7 para. 20A inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 7

250

Sch. 8 para. 11 inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 10

251

Sch. 11 para. 12A inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 11(b)

252

Sch. 11 para. 14 inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 11(d)

253

Words in reg. 2 substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), reg. 1(1), Sch. para. 2(a)

254

255

Words in reg. 4 substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), reg. 1(1), Sch. para. 3

256

Reg. 4(7)(7A) omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 2

257

Words in reg. 5(1) inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), reg. 1(1), Sch. para. 4(a)

258

Word in reg. 5(3) omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), reg. 1(1), Sch. para. 4(b)

259

Reg. 5(4) omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), reg. 1(1), Sch. para. 4(c)

260

Reg. 6 omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 4(1)

261

Words in Sch. 4 para. 2(3) substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), reg. 1(1), Sch. para. 5

262

Sch. 5 para. 14(3)-(5) omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 4(2)(b)

263

Sch. 5 para. 15 omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 4(2)(c)

264

Words in Sch. 5 para. 22 substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), reg. 1(1), Sch. para. 6

265

Sch. 5 para. 35 omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 4(2)(c)

266

Words in Sch. 7 para. 4(1)(b) omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 6

267

Words in Sch. 7 para. 8(1) substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 8(1)(a)

268

Words in Sch. 7 para. 13(1) inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 8(1)(b)

269

Words in Sch. 7 para. 14 substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 8(2)

270

Words in Sch. 11 para. 9(3) substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 11(a)(i)

271

272

Words in Sch. 11 para. 13 inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 11(c)(i)

273

Words in Sch. 11 para. 13 omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 11(c)(ii)

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