UK Offence Report

Disclosures relating to members of the committee of management and employees of the society

paragraph 69J(4) of SCHEDULE of The Friendly Societies Act 1992 (International Accounting Standards and Other Accounting Amendments) Order 2005

This offence was read from the text as made, and no revised version was available, so a later revocation could not be ruled out. Check the current text at legislation.gov.uk.

What the provision says

4 A person who makes default in complying with subsection (3) commits an offence and is liable on summary conviction to

a fine not exceeding level

3 on the standard scale.

Text as made, from legislation.gov.uk. © Crown copyright, reused under the Open Government Licence v3.0. This is the text as originally made; later amendments are not shown here.

Who it binds, and what has to be proved

Binds
a person
Conduct
breaching the provision
Fault element
Strict liability
Burden of proof
No statutory defence — prosecution proves everything

The prosecution must prove that the conduct happened. This is a strict liability offence as drafted: the provision uses no word of intention, knowledge, recklessness or negligence, so there is no need to show that a person meant to do it, knew about it, or was careless.

Intention, knowledge and carelessness are irrelevant to guilt. They may still matter a great deal to sentence.

The provision states no defence, so the prosecution bears the burden on every element of the offence.

Classifier’s reasoning: no word of intention, knowledge, recklessness or negligence in the offence or its provision.

What would breach paragraph 69J(4) of SCHEDULE?

These are illustrations, not law. They are generated from the provision’s own words to show the shape of the offence. Whether any particular conduct is caught depends on the full text, on any amendment since, and on the facts.

  1. On these words an offence is committed where a person makes default in complying with subsection (3).
  2. Doing what the provision prohibits, or failing to do what it requires under the Friendly Societies Act 1992 (International Accounting Standards and Other Accounting Amendments) Order 2005.

Penalty

Mode of trial
Summary only — tried in a magistrates’ court
Maximum fine
£1,000
Standard scale
Level 3
Maximum prison (summary)
Not determined

Sentencing

Offences of this kind are usually sentenced under the guidelines below. This is a mapping by subject, not a finding about this provision, and the links go to a search of the Sentencing Council’s own site.

Prosecution figures

No published per-offence figure was found for this provision, and it could not be matched to a Ministry of Justice offence code. Offences created by statutory instrument very largely do not have one. Absence of a figure is not evidence that the offence is unused.

Status and lifecycle

Current status
Status not determined
Made
4 August 2005
In force from
1 October 2005
Extent
Not stated

How this was established: read from the text as made; no revised version available, so later revocation could not be ruled out.

What the instrument is for

(This note is not part of the Order) — the explanatory note published with the instrument, © Crown copyright.

This Order makes provision to give effect to: Regulation (EC) 1606/2002 of the European Parliament and of the Council, on the application of international accounting standards (OJ L 243, 11/09/2002 pp.1 – 4) (“the IAS Regulation”) in relation to friendly societies; and Parts of Directive 2003/51/EC of the European Parliament and of the Council amending Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC as regards modernising the annual and consolidated accounts of certain types of companies, banks and other financial institutions to bring the preparation of those accounts more into line with international accounting standards (OJ L 178, 17/07/2003, pp.16 – 22) (“the Modernisation Directive”), in relation to friendly societies. The parts of the Modernisation Directive implemented by this Order are those which require amendments to be made to the Friendly Societies Act 1992. The remainder of the directive will be implemented for friendly societies by amendments to the Friendly Societies (Accounts and Related Provisions) Regulations 1994 (S.I. 1994/1983). This Order amends Part 6 of the Friendly Societies Act 1992 (“the 1992 Act”) which deals with accounts and audit. Article 2 inserts new sections 69A to 69I into the 1992 Act which give full effect to the IAS Regulation and Member State options in it, by enabling all friendly societies to use adopted international accounting standards to prepare their individual and their group accounts. Part 3 of the Order modifies the requirements regarding the contents of the annual report and the contents of the auditors' report. Part 4 of the Order contains transitional provisions. The Schedule contains consequential amendments of the 1992 Act, including new sections 69J and 69 K which impose requirements on friendly societies to disclose information in the notes to their accounts – in relation to benefits paid to members of the committee; in relation to employees of the society; and in relation to bodies that are connected to the society. The details of the information required are set out in two new Schedules to the 1992 Act, Schedules 13D and 13E. These requirements were previously included in the Friendly Societies (Accounts and Related Provisions) Regulations 1994. They have now been included in the Act so that these requirements continue to apply to those societies that produce their accounts in accordance with adopted international accounting standards. A regulatory impact assessment has been prepared in relation to this Order. A copy may be obtained from the General Insurance, Mutuals and Inclusion Team, HM Treasury, 1 Horse Guards Road, London SW1A 2HQ. A copy of the transposition note showing how the main provisions of this Directive (as it applies to friendly societies) will be transposed into UK law is available from the same address. Both documents are also available on the Treasury website (www.hm-treasury.gov.uk). Copies of both these documents have been placed in the library of both Houses of Parliament.

Read the full note and every offence in this instrument

How this was identified as an offence

Everything above rests on the judgement that this provision creates a criminal offence, rather than mentioning one. That judgement is made by rule, from the words of the provision, and this is the rule that made it — with a confidence of 0.92.

Basis
the provision says a person “commits an offence”; the provision states liability on summary conviction
Confidence
0.92 of 1.00

A provision that states a penalty for an offence created elsewhere can read very like one that creates an offence, and the rules can mistake the one for the other. If the text quoted above sets a penalty for something made an offence by another provision, treat the classification on this page with that in mind, and read the instrument.

Check the source