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Article 9 Method of distinguishing housing activities in the accounts

Original text. Later amendments are not shown.

(1)

Where an association undertakes any activities which are not housing activities the method by which that association shall distinguish in its accounts between its housing activities and other activities shall be as set out in paragraph (2) of this article.

(2)

The method shall be–

(a)

to identify those items which relate solely to housing activities; and

(b)

to apportion those items which relate to housing and other activities.