# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1993, Article 14: Income and charges


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/1993/487/article/14 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1993/article-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.