# The Industrial and Provident Societies (Group Accounts) Regulations 1969, Paragraph 5


If an amount is set aside for the purpose of its being used to prevent undue fluctuations in charges for taxation, it shall be stated.

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Source: https://www.legislation.gov.uk/uksi/1969/1037/schedule/paragraph/5 (the official version)
Page: https://openlegislation.uk/industrial-and-provident-societies-group-accounts-regulations-1969/schedule/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.