{
  "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-6/paragraph-15",
  "json_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-6/paragraph-15.json",
  "legislation": "uksi/1992/359",
  "legislation_title": "The Building Societies (Accounts and Related Provisions) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992",
  "path": "schedule/6/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": "Associated undertakings",
  "text": "(1) The following information shall be given where an undertaking included in the consolidation has an interest in an associated undertaking.\n(2) The name of the associated undertaking shall be stated.\n(3) There shall be stated—\n(a) if the undertaking is incorporated outside the United Kingdom, the country in which it is incorporated;\n(b) if it is incorporated in the United Kingdom, whether it is registered in England and Wales, Scotland or Northern Ireland;\n(c) if it is unincorporated, the address of its principal place of business.\n(4) The following information shall be given with respect to the shares of the undertaking held—\n(a) by the society, and\n(b) by the group, and the information under paragraphs (a) and (b) shall be given separately.\n(5) There shall be stated—\n(a) the identity of each class of shares held, and\n(b) the proportion of the nominal value of the shares of that class represented by those shares.\n(6) In this paragraph “associated undertaking” has the meaning given by Regulation 2, and the information required by this paragraph shall be given notwithstanding that Regulation 4(12) applies in relation to the accounts themselves.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/359/schedule/6/paragraph/15",
    "retrieved_at": "2026-10-29T14:28:48.730066+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}