In these Regulations -
"the Act" means the Building Societies Act 1986;
"group" means a society and its subsidiary undertakings;
"group accounts society" means a society the directors of which are obliged by section 72E of the Act (duty to prepare group accounts);
"particular account" means an income and expenditure account or a balance sheet;
"subsidiary undertaking" means a subsidiary undertaking of a group accounts society with which the group accounts of the society are required by section 72E of the Act to deal;
"single accounts society" means a society which is not a group accounts society;
"society" means a building society; and
"undertaking" has the meaning given to that word in section 1161(1) of the Companies Act 2006.