{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/note",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/note.json",
  "legislation": "uksi/1988/395",
  "legislation_title": "The Registered Housing Associations (Accounting Requirements) Order 1988",
  "legislation_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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–\n(1) limited accounting requirements are applied to associations providing 250 or less units of accommodation (formerly 100 under the 1984 Order) (article 4(2));\n(2) the requirement, where it applied, for a summary income and expenditure account is removed;\n(3) provision is made for disregarding amounts which are immaterial (article 4(5));\n(4) some items required by Schedule 1 to the 1982 Order to be shown in the balance sheet or notes to the accounts are omitted;\n(5) 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);\n(6) the requirement to show in relation to hostels the housing administration costs for each bedspace is omitted (Schedule 5).\nIn addition there are drafting amendments.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/395/note",
    "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."
}