# The Friendly Societies (Accounts and Related Provisions) Regulations 1994, Paragraph 5: Loans

Extent: E+W+S+N.I.

A loan is treated as falling due for repayment, and an instalment of a loan is treated as falling due for payment, on the earliest date on which the lender could require repayment or (as the case may be) payment, if he exercised all options and rights available to him.

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Source: https://www.legislation.gov.uk/uksi/1994/1983/schedule/9/paragraph/5 (the official version)
Page: https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-9/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.