# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 14: Acquisition accounting


For the purposes only of paragraphs 9, 10, 12 and 13, a “group” is a “parent undertaking” and its “subsidiary undertakings” as defined by section 258 of the Companies Act 1985, where the parent undertaking is a subsidiary undertaking of the society.

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/4/paragraph/14 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-4/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.