# The Building Societies (Accounts and Related Provisions) Regulations 1998, Paragraph 8

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

Liability item A(a) in each of Parts I and II shall exclude shares held by individuals as bare trustees (or, in Scotland, simple trustees) for bodies corporate or for persons who include bodies corporate.

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Source: https://www.legislation.gov.uk/uksi/1998/504/schedule/2/paragraph/8 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-2/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.