[78A Interpretation of Part 6]

[78A  Interpretation of Part 6]

[(1)     In this Part—

“annual accounts”, in relation to a friendly society or registered branch, means—

(a)     the individual accounts required by section 69A, and

(b)     any group accounts required by section 69E,

together with the notes to those accounts;

...

[“firm” means any entity, whether or not a legal person, that is not an individual and includes a body corporate, a corporation sole, and a partnership or other unincorporated association;]

“IAS accounts” means IAS individual accounts or IAS group accounts;

...

“income and expenditure account”, in relation to

Powered by Lexis+®

Popular documents