- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (31/07/2017)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 03/01/2018
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Building Societies Act 1986, Section 81B is up to date with all changes known to be in force on or before 03 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)In this Part—
“annual accounts”, in relation to a building society, means—
the individual accounts required by section 72A, and
any group accounts required by section 72E,together with the notes to those accounts;
“IAS Regulation” means EC Regulation No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards;
“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 international accounting standards;
“international accounting standards” means the international accounting standards, within the meaning of the IAS Regulation, adopted from time to time by the European Commission in accordance with the IAS Regulation;
[F2“regulated market” has the meaning given in [F3Article 4.1.14 of Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004] [F3Article 4.1.21 of Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014] on markets in financial instruments.]
(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 international accounting standards that such accounts achieve a fair presentation.]
Textual Amendments
F1S. 81B inserted (22.12.2004) (with effect in accordance with art. 1(2) of the amending S.I.) by The Building Societies Act 1986 (International Accounting Standards and Other Accounting Amendments) Order 2004 (S.I. 2004/3380), art. 1, Sch. para. 6
F2Words in s. 81B(1) substituted (1.4.2007 for specified purposes, 1.11.2007 in so far as not already in force) by The Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2007 (S.I. 2007/126), reg. 1(2), Sch. 6 para. 9
F3Words in s. 81B(1) substituted (29.6.2017 for specified purposes, 3.7.2017 for specified purposes, 31.7.2017 for specified purposes) by The Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2017 (S.I. 2017/701), reg. 1(2)(3)(4)(6), Sch. 4 para. 1 (with reg. 7)
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