{
  "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-4/paragraph-5",
  "json_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-4/paragraph-5.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/4/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Other income and expenditure items",
  "text": "(1) In respect of interest receivable, the amount of interest derived from associated bodies shall be shown separately from interest derived from other sources.\n(2) In respect of interest payable—\n(a) the amount payable to associated bodies shall be shown separately, and\n(b) the amount of any income tax on interest on shares and deposits accounted for by the society shall be separately disclosed.\n(3) There shall be shown the amount of any income from rent payable to the society in respect of premises or other land.\n(4) There shall be shown the amount charged in respect of sums payable in respect of the hire of equipment, fixtures, fittings and vehicles.\n(5) There shall be shown the amount of the remuneration of the auditors, including any sums paid by the society in respect of the auditors' expenses.\n(6) There shall be shown the amount of any interest capitalised by the society in respect of development projects during the year, together with an indication of the amount and treatment of any related tax relief.\n(7) Where separate disclosure of any component of item 4(a), 4(b), 5(a), 5(b), 5(c), 5(d) or 5(e) in Part I or II of Schedule 1 above would be material to the assessment of income and expenditure for a financial year, that component shall be separately disclosed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/1991/2086",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1991"
    },
    {
      "type": "added",
      "affecting": "uksi/1991/2086",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1991"
    },
    {
      "type": "amended",
      "affecting": "uksi/1991/2086",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1991"
    },
    {
      "type": "added",
      "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/4/paragraph/5",
    "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."
}