# The Building Societies (Accounts and Related Provisions) Regulations 1987, Paragraph 6: Materiality


No provision of these Regulations requiring the inclusion of amounts in a particular account, or in notes to the annual accounts (other than paragraphs 3, 4 and 21 of Schedule 4 above), shall be taken to prohibit the disregarding of an amount which, in the particular context of that provision, is immaterial.

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Source: https://www.legislation.gov.uk/uksi/1987/2072/schedule/9/paragraph/6 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-9/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.