{
  "url": "https://openlegislation.uk/housing-act-1961/schedule-FIRST/paragraph-5",
  "json_url": "https://openlegislation.uk/housing-act-1961/schedule-FIRST/paragraph-5.json",
  "legislation": "ukpga/Eliz2/9-10/65",
  "legislation_title": "Housing Act 1961",
  "legislation_url": "https://openlegislation.uk/housing-act-1961",
  "path": "schedule/FIRST/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Subject to this paragraph, the relevant financial year in relation to any dwelling shall be the financial year preceding that in which the dwelling was completed. .\n(2) If, in the opinion of the Minister, adequate information as to the local authority's Housing Revenue Account for that year will not be available within a reasonable time after the completion of the dwelling, the relevant financial year in relation to that dwelling shall be such earlier financial year as the Minister may determine having regard to the availability of information about the local authority's Housing Revenue Account for that earlier year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/9-10/65/schedule/FIRST/paragraph/5",
    "retrieved_at": "2026-10-29T11:09:37.324442+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."
}