{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/article-2",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/article-2.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/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "In this Order, unless the context otherwise requires—\n“the 1965 Act” means the Industrial and Provident Societies Act 1965;\n“1965 Act society” means an association which is registered under the 1965 Act;\n“the 1968 Act” means the Friendly and Industrial and Provident Societies Act 1968;\n“the 1985 Act” means the Housing Associations Act 1985;\n“accounts” mean the balance sheet, the income and expenditure account and the notes to the accounts;\n“association” means a housing association which is registered in the register maintained by the Housing Corporation under the 1985 Act;\n“balance sheet” means the balance sheet required for the purposes of section 39(1) of the 1965 Act or paragraph 2(1) of Schedule 3 to the 1985 Act;\n“balance sheet date” means the date as at which the balance sheet was made up;\n“chief executive” means the person who has overall responsibility for the running of the day to day affairs of the association;\n“company” means a company registered under Part I of the Companies Act 1985 and includes a company to which that Part applies by virtue of section 675 of that Act;\n“director” includes the chief executive, the person occupying the position of a director by whatever name called and any member of the association;\n“group” has the same meaning as in section 262(1) of the Companies Act 1985;\n“housing accommodation” has the same meaning as in section 252(a) of the Housing Act 1985;\n“housing land” means land held by an association for the purposes of providing housing accommodation (including accommodation to be provided by disposal on sale or on lease);\n“income and expenditure account” means the revenue account required for the purposes of section 3(2) of the 1968 Act or paragraph 2(1)(a) of Schedule 3 to the 1985 Act;\n“managing body” means—\n(a) in relation to a 1965 Act society, the committee of management or other directing body of the society;\n(b) in relation to a company the board of directors of the company;\n(c) in relation to a charity which is not a company, the trustees of the charity;\n“notes to the accounts” means notes to the balance sheet or the income and expenditure account;\n“period of account” means the period to which the income and expenditure account relates;\n“person connected with a director of an association” means a person who would be so connected within the meaning of section 346 of the Companies Act 1985 if the association were a company;\n“special needs accommodation” means accommodation which is provided for persons who are vulnerable by virtue of social disadvantage, disability or other special reason, or a hostel;\n“undertaking” has the same meaning as in section 259(1) of the Companies Act 1985; and\n“unit of accommodation” means, in the case of special needs accommodation, accommodation which is provided for one individual and, in any other case, a dwelling.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1965 c. 12."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1968 c. 55."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 39(1) was amended by section 11(1) of the 1968 Act."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1985 c. 6."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Section 262 was inserted by the Companies Act 1989 (c. 40), section 22."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "1985 c. 68."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "1985 c. 6; section 259 was inserted by the Companies Act 1989 (c. 40), section 22."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/512/article/2",
    "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."
}