Modifications etc. (not altering text)
C1Pt. VIII (ss. 71–82) excluded by S.I. 1986/2168, art. 12(1)(a)
C2Pt. VIII (ss. 71–82) modified (temp.until 1.1.1993) by S.I. 1990/1392, art. 6(3)
(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;
(c)make different provision for different descriptions of society;
(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.]
Textual Amendments
F1Ss. 72A-72I substituted for ss. 72, 73 (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), arts. 1, 2