# The Industrial and Provident Societies (Group Accounts) Regulations 1969, Paragraph 19


For the purposes of paragraph 12 of this Schedule, “expenses” includes any sum paid by way of expenses allowance and the estimated money value of any other benefits received by members of the committee of management other than in cash in so far as those sums are benefits and charged to United Kingdom income tax.

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Source: https://www.legislation.gov.uk/uksi/1969/1037/schedule/paragraph/19 (the official version)
Page: https://openlegislation.uk/industrial-and-provident-societies-group-accounts-regulations-1969/schedule/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.