{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/article-9",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/article-9.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/9",
  "kind": "article",
  "number": "9",
  "heading": null,
  "text": "All income and charges relating to the period of account shall be taken into account without regard to the date of receipt or payment.",
  "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/9",
    "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."
}