# The Industrial and Provident Societies (Group Accounts) Regulations 1969, Regulation 6


In these Regulations—
“committee” has the meaning assigned to it by section 74 of the Industrial and Provident Societies Act 1965;
“society” means a society registered or deemed to be registered under the said Act of 1965;
“subsidiaries” means companies or societies which are subsidiaries within the meaning of section 15 of the Friendly and Industrial and Provident Societies Act 1968;
“income and expenditure” includes, in relation to a subsidiary which is a company, profit and loss.

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Source: https://www.legislation.gov.uk/uksi/1969/1037/regulation/6 (the official version)
Page: https://openlegislation.uk/industrial-and-provident-societies-group-accounts-regulations-1969/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.