{
  "url": "https://openlegislation.uk/industrial-and-provident-societies-group-accounts-regulations-1969/regulation-3",
  "json_url": "https://openlegislation.uk/industrial-and-provident-societies-group-accounts-regulations-1969/regulation-3.json",
  "legislation": "uksi/1969/1037",
  "legislation_title": "The Industrial and Provident Societies (Group Accounts) Regulations 1969",
  "legislation_url": "https://openlegislation.uk/industrial-and-provident-societies-group-accounts-regulations-1969",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "The consolidated balance sheet and income and expenditure account shall combine the information contained in the separate balance sheets and income and expenditure accounts of the society and of the subsidiaries dealt with by the consolidated accounts, but with such adjustments, if any, as the committee of the society thinks necessary.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1969/1037/regulation/3",
    "retrieved_at": "2026-10-29T23:09:55.246666+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."
}