{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1993/article-19",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1993/article-19.json",
  "legislation": "uksi/1993/487",
  "legislation_title": "The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1993",
  "legislation_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1993",
  "path": "article/19",
  "kind": "article",
  "number": "19",
  "heading": "Rent surplus fund",
  "text": "(1) The rent surplus fund of an association required to maintain such a fund shall be constituted and shown in the accounts according to the method set out in this article.\n(2) The surpluses referred to in section 55(1) of the Housing Act 1988 in respect of any period of account shall be transferred to the rent surplus fund.\n(3) The profit and loss account for that period of account shall show separately the surpluses transferred to the rent surplus fund in respect of that period of account.\n(4) The balance sheet for that period of account shall show separately the sum standing in the rent surplus fund at the end of that period, indicating to what extent it represents the surpluses in respect of that period of account and to what extent it represents sums in the fund in respect of previous accounting periods.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/487/article/19",
    "retrieved_at": "2026-10-29T14:03:34.349431+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."
}