# The Registered Housing Associations (Accounting Requirements) Order 1988, Article 6: Income and expenditure account


The income and expenditure account of an association–
(a) which is not a co-ownership society, shall be in the form set out in Schedule 2 to this Order;
(b) which is a co-ownership society, shall be in the form set out in Schedule 3 to this Order.

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Source: https://www.legislation.gov.uk/uksi/1988/395/article/6 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.