{
  "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-4/paragraph-24",
  "json_url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-4/paragraph-24.json",
  "legislation": "uksi/1994/1983",
  "legislation_title": "The Friendly Societies (Accounts and Related Provisions) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994",
  "path": "schedule/4/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": "Separate statement of certain items of income and expenditure",
  "text": "(1) Subject to the following provisions of this paragraph, each of the amounts mentioned below must be stated.\n(2) The amount of the interest or any similar charges in respect of:\n(a) bank loans and overdrafts, and loans made to the society (other than bank loans and overdrafts) which:\n(i) are repayable otherwise than by instalments and fall due for repayment before the end of the period of five years beginning with the day next following the end of the financial year; or\n(ii) are repayable by instalments the last of which falls due for payment before the end of that period; and\n(b) loans of any other kind made to the society.\nThis sub-paragraph does not apply to interest or charges on loans to the society from jointly controlled bodies and subsidiaries, but, with that exception, it applies to interest or charges on all loans, whether made on the security of debenture or not.\n(3) The amount of income from listed investments.\n(4) The amount charged to revenue in respect of sums payable in respect of the hire of plant and machinery and vehicles.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 24 in force at 1.9.1994, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1983/schedule/4/paragraph/24",
    "retrieved_at": "2026-10-29T13:28:41.237812+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."
}