# The Registered Housing Associations (Accounting Requirements) Order 1992, Article 2: Interpretation


In this Order, unless the context otherwise requires—
“the 1965 Act” means the Industrial and Provident Societies Act 1965;
“1965 Act society” means an association which is registered under the 1965 Act;
“the 1968 Act” means the Friendly and Industrial and Provident Societies Act 1968;
“the 1985 Act” means the Housing Associations Act 1985;
“accounts” mean the balance sheet, the income and expenditure account and the notes to the accounts;
“association” means a housing association which is registered in the register maintained by the Housing Corporation under the 1985 Act;
“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;
“balance sheet date” means the date as at which the balance sheet was made up;
“chief executive” means the person who has overall responsibility for the running of the day to day affairs of the association;
“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;
“director” includes the chief executive, the person occupying the position of a director by whatever name called and any member of the association;
“group” has the same meaning as in section 262(1) of the Companies Act 1985;
“housing accommodation” has the same meaning as in section 252(a) of the Housing Act 1985;
“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);
“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;
“managing body” means—
(a) in relation to a 1965 Act society, the committee of management or other directing body of the society;
(b) in relation to a company the board of directors of the company;
(c) in relation to a charity which is not a company, the trustees of the charity;
“notes to the accounts” means notes to the balance sheet or the income and expenditure account;
“period of account” means the period to which the income and expenditure account relates;
“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;
“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;
“undertaking” has the same meaning as in section 259(1) of the Companies Act 1985; and
“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.

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Source: https://www.legislation.gov.uk/uksi/1992/512/article/2 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.