Paragraph 6 MaterialityI1
United Kingdom
No provision of these Regulations requiring the inclusion of amounts in a particular account, or in notes to the annual accounts F1..., are to be taken to prohibit the disregarding of an amount which, in the particular context of that provision is immaterial.
Annotations
Textual amendments
- F1
Words in Sch. 9 para. 6 omitted (29.6.2008 with effect in relation to financial years beginning on or after that date) by virtue of The Friendly Societies (Accounts and Related Provisions) (Amendment) Regulations 2008 (S.I. 2008/1144), reg. 1(2), Sch. para. 4(a)
Commencement
- I1
Sch. 9 para. 6 in force at 1.9.1994, see reg. 1