{
  "url": "https://openlegislation.uk/industrial-and-provident-societies-group-accounts-regulations-1969/schedule/paragraph-14",
  "json_url": "https://openlegislation.uk/industrial-and-provident-societies-group-accounts-regulations-1969/schedule/paragraph-14.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": "schedule/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "The following matters shall be stated by way of note to the revenue account, or in a statement or report annexed thereto, if not otherwise shown\n(a) the turnover for the year of account, except in so far as it is attributable to the business of banking or discounting, and the method by which the turnover stated is arrived at;\n(b) if depreciation or replacement of fixed assets is provided for by some method other than a depreciation charge or provision for renewals, or is not provided for, the method by which it is provided for or the fact that it is not provided for, as the case may be;\n(c) the basis on which the charge for United Kingdom corporation tax is computed;\n(d) any special circumstances which affect liability in respect of taxation or profits, income or capital gains for the year of account or liability in respect of taxation of profits, income or capital gains for succeeding years of account;\n(e) any material respects in which any items shown in the revenue account are affected—\n(i) by transactions of a sort not usually undertaken by the society and its subsidiaries or otherwise by circumstances of an exceptional or non-recurrent nature; and\n(ii) by any change in the basis of accounting;\n(f) except in the case of a revenue account relating to a year of account ending on or before 30th December 1970, the corresponding amounts at the end of the immediately preceding year of account for all items shown in the revenue account.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1969/1037/schedule/paragraph/14",
    "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."
}