{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988.json",
  "id": "uksi/1988/395",
  "title": "The Registered Housing Associations (Accounting Requirements) Order 1988",
  "short_title": "Registered Housing Associations (Accounting Requirements) 1988",
  "long_title": "This Order consolidates with amendments the Registered Housing Associations (Accounting Requirements) Order 1982 (S.I. 1982/828), the Registered Housing Associations (Accounting Requirements for Almshouses) Order 1983 (S.I. 1983/207) and the Registered Housing Associations (Limited Accounting Requirements) Order 1984 (S.I. 1984/1833). The amendments made are as follows–limited accounting requirements are applied to associations providing 250 or less units of accommodation (formerly 100 under the 1984 Order) (article 4(2));the requirement, where it applied, for a summary income and expenditure account is removed;provision is made for disregarding amounts which are immaterial (article 4(5));some items required by Schedule 1 to the 1982 Order to be shown in the balance sheet or notes to the accounts are omitted;further items are required to be shown in the income and expenditure account of an association which is not a co-ownership society (Schedule 2);the requirement to show in relation to hostels the housing administration costs for each bedspace is omitted (Schedule 5).",
  "citation": "S.I. 1988/395",
  "type": "uksi",
  "year": "1988",
  "number": "395",
  "version": "current",
  "date": "1988-03-04",
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      "affecting_provisions": "art.1(2)"
    },
    {
      "type": "revoked",
      "affected_provisions": "Instrument",
      "affecting": "uksi/1994/668",
      "affecting_title": "The Registered Housing Associations (Accounting Requirements) (Wales) Order 1994",
      "affecting_provisions": "arts.1, 3"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1985/69",
      "title": "Housing Associations Act 1985",
      "url": "https://openlegislation.uk/housing-associations-act-1985",
      "provisions": [
        "section/24"
      ]
    }
  ],
  "changes_made_to": 6,
  "changes_made_to_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/395",
    "retrieved_at": "2026-10-29T16:10:35.492179+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."
}