{
  "url": "https://openlegislation.uk/building-societies-merger-notification-statement-regulations-1999/schedule/paragraph-10",
  "json_url": "https://openlegislation.uk/building-societies-merger-notification-statement-regulations-1999/schedule/paragraph-10.json",
  "legislation": "uksi/1999/1215",
  "legislation_title": "The Building Societies (Merger Notification Statement) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/building-societies-merger-notification-statement-regulations-1999",
  "path": "schedule/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "Either:\n(a) a summary of the most recently published and audited balance sheet of the accepting society and its connected undertakings (which must not relate to a period ended more than twelve months prior to the date of the merger notification statement), or\n(b) if such a balance sheet is not available, the audited financial position of the accepting society and its connected undertakings at the most reasonably practicable date and in any case not more than six months prior to the date of the merger notification statement and the opinion of the accepting society’s auditor, or of some other person qualified to be the auditor of the accepting society pursuant to paragraph 5 of Schedule 11 to the Act as to the statement of the financial position.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "word substituted",
      "affecting": "uksi/2001/3649",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2013/496",
      "affecting_title": "The Financial Services Act 2012 (Mutual Societies) Order 2013"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2013/496",
      "affecting_title": "The Financial Services Act 2012 (Mutual Societies) Order 2013"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/1215/schedule/paragraph/10",
    "retrieved_at": "2026-10-29T10:49:17.944092+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."
}