{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/schedule-1/paragraph-14",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/schedule-1/paragraph-14.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": "schedule/1/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "There shall be stated–\n(a) the average number of employees of the association, as ascertained from the average number of persons employed in each week of the period of account;\n(b) the total remuneration of the employees of the association in the period of account;\n(c) the total of the social security costs incurred by the association on behalf of such employees;\n(d) the total of other pension costs so incurred;\n(e) the total remuneration, including expenses, of the auditors of the association;\n(f) any payments by way of fees or other remuneration or by way of expenses to a member of the association, being neither a member of the managing body nor an officer nor an employee thereof;\n(g) any payments by way of fees or other remuneration or by way of expenses to a member of the managing body, being neither an officer nor an employee of the association;\n(h) any payments by way of fees or other remuneration or by way of expenses to an officer of the association, not being an employee;\n(i) any other payments or benefits granted, to the persons referred to in section 15(1)(a) to (d) of the 1985 Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1989/327",
      "affecting_title": "The Registered Housing Associations (Accounting Requirements) (Amendment) Order 1989"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/395/schedule/1/paragraph/14",
    "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."
}