{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/article-14",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/article-14.json",
  "legislation": "uksi/1992/512",
  "legislation_title": "The Registered Housing Associations (Accounting Requirements) Order 1992",
  "legislation_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992",
  "path": "article/14",
  "kind": "article",
  "number": "14",
  "heading": "Income and expenditure account",
  "text": "Subject to article 15, the income and expenditure account of every association shall—\n(a) include headings and sub-headings corresponding to the items listed in Format 1 of Part I of Schedule 4 to the Companies Act 1985 where the items are listed by reference to the activities of the association or, in any other case, Format 2 of that Part;\n(b) show the amount of the items listed under those headings;\n(c) show the amount of the surplus or deficit of the association in respect of the ordinary activities of the association before taxation; and\n(d) show separately as additional items any amount set aside or proposed to be set aside to or withdrawn from reserves.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/512/article/14",
    "retrieved_at": "2026-10-29T14:27:24.144603+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."
}