{
  "url": "https://openlegislation.uk/industrial-and-provident-societies-group-accounts-regulations-1969/regulation-6",
  "json_url": "https://openlegislation.uk/industrial-and-provident-societies-group-accounts-regulations-1969/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": null,
  "text": "In these Regulations—\n“committee” has the meaning assigned to it by section 74 of the Industrial and Provident Societies Act 1965;\n“society” means a society registered or deemed to be registered under the said Act of 1965;\n“subsidiaries” means companies or societies which are subsidiaries within the meaning of section 15 of the Friendly and Industrial and Provident Societies Act 1968;\n“income and expenditure” includes, in relation to a subsidiary which is a company, profit and loss.",
  "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/6",
    "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."
}