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The Mutual Societies (Electronic Communications) Order 2011

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Electronic transmission of annual returns and group accountsU.K.

This section has no associated Explanatory Memorandum

23.—(1) After subsection (5) of section 39 of the 1965 Act(1) (annual returns), insert—

(6) A society (“S”) is to be regarded as having supplied to a person (“P”) a copy of S’s latest return if each of the following conditions is satisfied.

(7) The first condition is that P—

(a)has agreed (generally or specifically) that S may make the return available to P on a website, and

(b)has not revoked that agreement.

(8) The second condition is that S has notified P of—

(a)the presence of the return on the website,

(b)the address of the website,

(c)the place on the website where the return may be accessed, and

(d)how to access the return.

(9) The third condition is that the return is present on the website for the whole of the period—

(a)beginning with the day on which S sends P the notification referred to in subsection (8) or, if later, the day on which the return first appears on the website, and

(b)ending on the day when that return ceases to be S’s latest return.

(10) If the return is absent from the website for part of the period referred to in subsection (9), the absence is to be disregarded if it is wholly attributable to circumstances that it would not be reasonable to have expected S to prevent or avoid..

(2) In section 13 of the 1968 Act(2) (group accounts of industrial and provident societies), after subsection (7), insert—

(8) Subsections (6) to (10) of section 39 of the Act of 1965 apply to the latest group accounts of an industrial and provident society as those subsections apply to a copy of the latest annual return of an industrial and provident society..

Commencement Information

I1Art. 23 in force at 12.4.2011, see art. 1(1)

(1)

1965 c.12; there are amendments to section 39 not relevant to this Order.

(2)

1968 c.55; section 13 was amended by S.I. 2001/2617 arts 4(1)(a), 13(1), Sch 1, Pt 1, Sch 3 Pt III paras 246, 255.

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