# The Registered Housing Associations (Accounting Requirements) Order 1988, Paragraph 1


In article 2 (interpretation), there shall be substituted for the definition of “accounts” and “notes to the accounts” the following–
““accounts” means the balance sheet, income and expenditure account, and notes to the accounts;
“notes to the accounts” means notes to the balance sheet, income and expenditure account and the additional financial statement required by this Order;”.

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Source: https://www.legislation.gov.uk/uksi/1988/395/schedule/7/paragraph/1 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/schedule-7/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.