{
  "url": "https://openlegislation.uk/industrial-and-provident-societies-group-accounts-regulations-1969/schedule/paragraph-18",
  "json_url": "https://openlegislation.uk/industrial-and-provident-societies-group-accounts-regulations-1969/schedule/paragraph-18.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/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "For the purposes aforesaid, “subsidiaries” means subsidiaries which are to be dealt with in the group accounts, and “year of account” in relation to a subsidiary means, where the year of account of the subsidiary does not coincide with that of the society, the year of account of the subsidiary ending with or last before the year of account of the society.",
  "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/18",
    "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."
}