{
  "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-6/paragraph-8",
  "json_url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-6/paragraph-8.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/6/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Preliminary",
  "text": "(1) Subject to paragraphs 15 to 17 below:\n(a) the amounts to be included in respect of assets of any description mentioned in paragraph 10 below may be determined in accordance with that paragraph or with paragraphs 24A, 24C or 24D; and\n(b) subject to paragraph 9 below, the amounts to be included in respect of assets of any description mentioned in paragraph 11 below may be determined in accordance with that paragraph or the rules set out in paragraphs 18 to 31 below (“the historical cost accounting rules”) or with paragraphs 24A, 24C or 24D.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 6 para. 8(1)(a) substituted (1.10.2005 with effect as respects financial years which begin on or after 1.1.2005 and end on or after October 2005) by The Friendly Societies (Accounts and Related Provisions) (Amendment) Regulations 2005 (S.I. 2005/2210), regs. 1(2), 4(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 6 para. 8(1)(b) substituted (1.10.2005 with effect as respects financial years which begin on or after 1.1.2005 and end on or after October 2005) by The Friendly Societies (Accounts and Related Provisions) (Amendment) Regulations 2005 (S.I. 2005/2210), regs. 1(2), 4(3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 6 para. 8 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/6/paragraph/8",
    "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."
}