# The Charities Accounts (Scotland) Regulations 2006, Paragraph 1


In respect of every amount required to be shown in the receipts and payments account and in the statement of balances, the corresponding amount for the financial year immediately preceding that to which the receipts and payments account and statement of balances relate.

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Source: https://www.legislation.gov.uk/ssi/2006/218/schedule/3/paragraph/1 (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-regulations-2006/schedule-3/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.