{
  "url": "https://openlegislation.uk/housing-associations-act-1985/schedule-3/paragraph-1",
  "json_url": "https://openlegislation.uk/housing-associations-act-1985/schedule-3/paragraph-1.json",
  "legislation": "ukpga/1985/69",
  "legislation_title": "Housing Associations Act 1985",
  "legislation_url": "https://openlegislation.uk/housing-associations-act-1985",
  "path": "schedule/3/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) The association shall in respect of its housing activities—\n(a) cause to be kept proper books of account showing its transactions and its assets and liabilities, and\n(b) establish and maintain a satisfactory system of control of its books of account, its cash holdings and all its receipts and remittances.\n(2) The books of account must be such as to enable a true and fair view to be given of the state of affairs of the association in respect of its housing activities, and to explain its transactions in the course of those activities.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/69/schedule/3/paragraph/1",
    "retrieved_at": "2026-10-29T09:59:44.997710+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."
}