# The Building Societies (Accounts and Related Provisions) Regulations 1998, Paragraph 10

Extent: E+W+S+N.I.

Where there are extraordinary items in the income and expenditure account for the relevant year or the previous financial year, there shall be disclosed in a note to the Summary Statement (the format of which is set out in section C of Part I) the nature of the extraordinary items in the income and expenditure account for that year.

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Source: https://www.legislation.gov.uk/uksi/1998/504/schedule/10/paragraph/10 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-10/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.