# The Friendly Societies (Accounts and Related Provisions) Regulations 1994, Paragraph 6: Materiality

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

No provision of these Regulations requiring the inclusion of amounts in a particular account, or in notes to the annual accounts ..., are to be taken to prohibit the disregarding of an amount which, in the particular context of that provision is immaterial.

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Source: https://www.legislation.gov.uk/uksi/1994/1983/schedule/9/paragraph/6 (the official version)
Page: https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-9/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.