11. In section 48 (annual returns)—
(a)for subsection (1) (duty to send annual return together with certain documents) there shall be substituted—
“(1) Every registered society shall, within the period of seven months beginning immediately after the end of the period required by this section to be included in the return, send to the registrar a return relating to its affairs for that period together with—
(a)where the period required to be included in the return is one at the end of which there is in force in relation to the period a disapplication under section 38A(1), the documents mentioned in subsection (1 A), and
(b)where it is not, the documents mentioned in subsection (1B).
(1A) The documents referred to in subsection (1)(a) are—
(a)copies of the reports, if any, which the society is required, because of the disapplication, to obtain under section 43A; and
(b)a copy of each balance sheet made during the period included in the return.
(1B) The documents referred to in subsection (1)(b) are—
(a)a copy of the report of the auditor or auditors on the society’s accounts for the period included in the return; and
(b)a copy of each balance sheet made during that period and of any report of the auditor or auditors on that balance sheet.”;
(b)in subsection (2)(b) (non-revenue accounts only to be included in annual return if examined by auditors) after “section 43” there shall be inserted “or been the subject of a report for the purposes of section 43A(2)(a)”;
(c)in subsection (4) (under which returns made up to a date later than the usual date must be sent to the registrar within three months) the words from “and in that case” to the end shall cease to have effect;
(d)after subsection (6) there shall be inserted—
“(6A) Where the year of account to which an annual return relates is one at the end of which there is in force in relation to the year a disapplication under section 38A(1), subsection (6) shall have effect as if for the reference to the report of the auditors on the accounts and balance sheet contained in the return there were substituted a reference to any report which the society is required, because of the disapplication, to obtain under section 43A(2)(a).”.