{
  "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-2/part-III/paragraph-1",
  "json_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-2/part-III/paragraph-1.json",
  "legislation": "uksi/1987/2072",
  "legislation_title": "The Building Societies (Accounts and Related Provisions) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987",
  "path": "schedule/2/part/III/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "The heading “Shares and Deposits” in the balance sheet in Part I above may instead be expressed as “Shares, Deposits and Loans” and if it is so expressed—\n(a) the corresponding heading in the balance sheet in Part II above shall be similarly expressed, and\n(b) in the balance sheets in Parts I and II above the expression “Other deposits” shall be replaced by the expression “Other deposits and loans”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1991/2086",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1991"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/2072/schedule/2/part/III/paragraph/1",
    "retrieved_at": "2026-10-29T16:16:29.421538+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}