(1) A credit union may display at its registered office, but only at that office, an interim revenue account or balance sheet which has not been audited, provided that -
(a) the latest audited revenue account and balance sheet are displayed side by side with the interim revenue account or balance sheet; and
(b) the interim revenue account or balance sheet so displayed is marked in clearly legible characters and in a prominent position with the words "UNAUDITED REVENUE ACCOUNT" or, as the case may be, "UNAUDITED BALANCE SHEET ".
(2) Section 3A(4) of the Friendly and Industrial and Provident Societies Act 1968 (restriction on publication of interim revenue accounts and balance sheets) shall not apply in relation to any such interim revenue account or balance sheet as is referred to in subsection (1) above.