{
  "url": "https://openlegislation.uk/friendly-societies-act-1974/section-100",
  "json_url": "https://openlegislation.uk/friendly-societies-act-1974/section-100.json",
  "legislation": "ukpga/1974/46",
  "legislation_title": "Friendly Societies Act 1974",
  "legislation_url": "https://openlegislation.uk/friendly-societies-act-1974",
  "path": "section/100",
  "kind": "section",
  "number": "100",
  "heading": "Falsification of balance sheets, etc.",
  "text": "If any person wilfully, and with intent to falsify the document in question or to evade any of the provisions of this Act, makes, orders or allows to be made any entry or erasure in, or omission from,—\n(a) a balance sheet of a registered society or branch, or other than a registered friendly society or branch of such a society\n(b) a return or document required to be sent, produced or delivered for the purposes of this Act,\nhe shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 100(a) added (1.1.1994) by Friendly Societies Act 1992 (c. 40), s. 95, Sch. 16 para.43 (with ss. 7(5) and 93(4)); S.I. 1993/2213, art. 2, Sch. 6."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words substituted (E.W.S.) by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1974/46/section/100",
    "retrieved_at": "2026-10-29T10:43:06.632065+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."
}