{
  "url": "https://openlegislation.uk/credit-unions-northern-ireland-order-1985/article-40",
  "json_url": "https://openlegislation.uk/credit-unions-northern-ireland-order-1985/article-40.json",
  "legislation": "nisi/1985/1205",
  "legislation_title": "The Credit Unions (Northern Ireland) Order 1985",
  "legislation_url": "https://openlegislation.uk/credit-unions-northern-ireland-order-1985",
  "path": "article/40",
  "kind": "article",
  "number": "40",
  "heading": "Books of account, etc.",
  "text": "(1) Every credit union shall—\n(a) cause to be kept proper books of account with respect to its transactions and its assets and liabilities, and\n(b) establish and maintain a satisfactory system of control of its accounts, its cash holdings and all its receipts and remittances.\n(2) For the purposes of sub-paragraph (a) of paragraph (1), proper books of account shall not be taken to be kept with respect to the matters mentioned in that sub-paragraph if there are not kept such accounts as are necessary to give a true and fair view of the state of the affairs of the credit union and to explain its transactions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1985/1205/article/40",
    "retrieved_at": "2026-10-29T04:48:49.006835+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."
}