(1) A registered society must give a copy of its latest annual return, free of charge, to any member or person interested in the society's funds who asks for it.

(2) Where a request under subsection (1) is made, the following must be supplied with the annual return -

(a) a copy of -

(i) the auditor's report on the accounts and balance sheet contained in the return, or

(ii) if section 83 (duty to appoint auditors) does not apply to the society for the year of account to which the annual return relates, any report required by section 85(2)(a);

(b) the society's latest group accounts (if any).

(3) A society is regarded as having given a person a copy of its latest annual return and the documents required by subsection (2) to be supplied with that return ("the relevant documents") if the following conditions are met -

(a) the person has agreed (generally or specifically) that the society may make the relevant documents available to the person on a website (and has not revoked that agreement);

(b) the society has notified the person of the following -

(i) the website address;