{
  "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-8/paragraph-8",
  "json_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-8/paragraph-8.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/8/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "In this Schedule—\n(a) “relevant year”, in relation to a summary financial statement of a society, means the financial year of the society with which the summary financial statement deals, and\n(b) “average capital” means, in respect of a financial year, the amount produced by halving the aggregate of the amounts in items 12 and 17 in Part I (or, as the case may be, items 13 and 18 in Part II) of Schedule 2 above for that and the previous financial year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/2072/schedule/8/paragraph/8",
    "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."
}