{
  "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-amendment-regulations-2005/regulation-4",
  "json_url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-amendment-regulations-2005/regulation-4.json",
  "legislation": "uksi/2005/2210",
  "legislation_title": "The Friendly Societies (Accounts and Related Provisions) (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-amendment-regulations-2005",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Valuation at fair value",
  "text": "(1) Schedule 6 is amended as follows.\n(2) In paragraph 8(1)(a) (preliminary) for “must be determined in accordance with that paragraph” substitute “may be determined in accordance with that paragraph or with paragraphs 24A, 24C or 24D”.\n(3) In paragraph 8(1)(b) at the end insert “or with paragraphs 24A, 24C or 24D”.\n(4) In paragraph 9 at the end insert, “or shown as assets under CI in the balance sheet”.\n(5) In paragraph 12(2) for “above” substitute, “,24A, 24C or 24D,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2210/regulation/4",
    "retrieved_at": "2026-10-29T04:54:17.751670+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."
}