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INDUSTRIAL AND PROVIDENT SOCIETIES ACT (NORTHERN IRELAND) 1969 - SECT 48

Annual returns.

48.(1) Every registered society shall, not later than 31st March in each year,
send to the registrar a return relating to its affairs for the period required
by this section to be included in the return together with

(a)a copy of the report of the auditor or auditors on the society's accounts
for the period included in the return; and

(b)a copy of each balance sheet made during that period of any report of the
auditor or auditors on that balance sheet.

(2) The said return shall

(a)contain the revenue account or accounts of the society prepared in
accordance with section 37(2) in respect of the year of account to which the
return relates, and a balance sheet as at the end of that year, and

(b)not contain any accounts other than the revenue account or accounts for
that year unless those other accounts have been examined by the auditors of
the society under section 43, and

(c)subject to subsections (4) and (5), be made up for the period beginning
with the date of the society's registration under this Act or with the date to
which the society's last annual return was made up whichever is the later, and
ending

(i)with the date of the last balance sheet published by the society before
the appropriate date; or

(ii)if the date of that balance sheet is earlier than 31st August immediately
preceding the appropriate date or later than 31st January of the year in which
the appropriate date falls, with 31st December immediately preceding
the appropriate date.

(3) For the purposes of subsection (2)(c), "the appropriate date", in relation
to an annual return of a society, is 31st March of the year in which that
return is required by subsection (1) to be sent to the registrar or the date
on which that return is so sent, whichever is the earlier.

(4) If the registrar is of opinion that special circumstances exist he may
allow a society to make a return under this section up to a date other than
that specified in subsection (2)(c)(i) or (ii), and in that case the return
shall be sent to the registrar not later than three months after the date to
which it is to be made up.

(5) The last return under this section by a registered society which is being
terminated by an instrument of dissolution under section 64(b) shall be made
up to the date of the instrument of dissolution.

(6) Every registered society shall supply free of charge to every member or
person interested in the funds of the society who applies for it a copy of the
latest return of the society under this section and shall so supply with every
such copy a copy of the report of the auditors on the accounts and balance
sheet contained in the return.

(7) The preceding provisions of this section shall not have effect where the
annual return or the balance sheet, as the case may be, relates to a
year of account beginning before 1st January 1970.

© 1969 Crown Copyright

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