# The Registered Housing Associations (Accounting Requirements) Order 1992, Article 9


All income and charges relating to the period of account shall be taken into account without regard to the date of receipt or payment.

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Source: https://www.legislation.gov.uk/uksi/1992/512/article/9 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.