# The Building Societies (Accounts and Related Provisions) Regulations 1987, Paragraph 2: Associated companies and bodies


Where reference is made to an associated body of a society, a body corporate associated with a society or an associated company of a society—
(a) a reference to either of the first two shall be construed in accordance with section 18 of the Act (power to invest), but
(b) in the case of a reference to the last, in determining whether or not a company is an associated company, generally accepted accounting principles shall be used.

---
Source: https://www.legislation.gov.uk/uksi/1987/2072/schedule/9/paragraph/2 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-9/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.