The Building Societies Act 1986 (International Accounting Standards and Other Accounting Amendments) Order 2004

4.  In section 71(2) (accounting records), in each of paragraphs (c) and (d), after “under this Act” insert “(and, where applicable Article 4 of the IAS Regulation)”. U.K.

Commencement Information

I1 Sch. para. 4 in force at 22.12.2004, see art. 1(2)