# The Registered Housing Associations (Accounting Requirements) Order 1988, Paragraph 5


For article 10(2) there shall be substituted–
“(2) The surpluses calculated in the manner determined by the Secretary of State under section 53(3) of the 1985 Act shall be shown as such in the income and expenditure account.”.

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Source: https://www.legislation.gov.uk/uksi/1988/395/schedule/7/paragraph/5 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/schedule-7/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.