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

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

Liability item F in each of Parts I and II shall include any income relating to a subsequent financial year, together with any charges which although relating to the financial year in question, will be payable only in the course of a subsequent financial year, except that it shall not include accrued interest in respect of Liability items A to D in Parts I and II, which accrued interest shall be included under those items.

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Source: https://www.legislation.gov.uk/uksi/1998/504/schedule/2/paragraph/10 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-2/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.