{
  "url": "https://openlegislation.uk/draft-defence-support-group-trading-fund-order-2008/article-4",
  "json_url": "https://openlegislation.uk/draft-defence-support-group-trading-fund-order-2008/article-4.json",
  "legislation": "ukdsi/2008/9780110808420",
  "legislation_title": "The Defence Support Group Trading Fund Order 2008",
  "legislation_url": "https://openlegislation.uk/draft-defence-support-group-trading-fund-order-2008",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Assets, liabilities, reserves and public dividend capital",
  "text": "(1) The Crown assets and liabilities set out in Schedule 2 to this Order shall be appropriated as assets and liabilities of the fund.\n(2) 30 per cent of the balance of the amount by which the values of the assets exceed the amounts of the liabilities shall be treated as revaluation reserves in the accounts of the fund and shall be maintained as reserves.\n(3) 50 per cent of the balance of—\n(a) the amount by which the value of the assets exceed the amounts of the liabilities, less\n(b) the amount to be treated as revaluation reserves in accordance with paragraph (2) above,\nshall be treated as public dividend capital of the fund.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110808420/article/4",
    "retrieved_at": "2026-10-30T15:17:02.811598+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}