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SCHEDULE 1Consequential amendments and transitional provision relating to the adoption of international accounting standards in the United Kingdom

PART 1Amendments to Primary Legislation

CHAPTER 2Amendments to other primary legislation

Amendments to the Building Societies Act 1986

37.  In Schedule 10B (disclosures about related undertakings required in note to accounts)(1), in—

(a)paragraph 3(3)(b) (financial information about subsidiary undertakings),

(b)paragraphs 6(4)(b) and 7(4)(b) (significant holdings in undertakings other than subsidiary undertakings: information requirements),

(c)paragraph 11(3)(b) (financial information about subsidiary undertakings not included in the consolidation) and

(d)paragraphs 14(4)(b), 15(3)(b), 17(4)(b) and 18(3)(b) (other significant holdings of society or group: information requirements),

for “international accounting standards” substitute “UK-adopted international accounting standards”.

(1)

Schedule 10B was inserted by S.I. 2004/3380; there are amending instruments but none is relevant.