# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 6


Items 5(d) and (e) in each of Parts I and II shall, where they relate to development properties, include respectively the net profit or loss thereon.

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/1/part/III/paragraph/6 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-1/part-III/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.