# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 1


The heading “Shares and Deposits” in the balance sheet in Part I of this Schedule may instead be expressed as “Shares, Deposits and Loans” and if it is so expressed—
(a) the corresponding heading in the balance sheet in Part II shall be similarly expressed, and
(b) in the balance sheet in Parts I and II the expression “Other deposits” shall be replaced by the expression “Other deposits and loans”.

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/2/part/III/paragraph/1 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-2/part-III/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.