{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1993/article-2",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1993/article-2.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/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "In this Order—\n“1965 Act society” means an association which is registered under the Industrial and Provident Societies Act 1965;\n“accounts” mean the balance sheet, and the income and expenditure account;\n“association” means a housing association which is registered in the register maintained by Scottish Homes under the Housing Associations Act 1985;\n“balance sheet” means the balance sheet required for the purposes of section 39(1) of the Industrial and Provident Societies Act 1965;\n“balance sheet date” means the date as at which the balance sheet was made up;\n“chief executive” means the person who has overall responsibility for the running of the day to day affairs of the association;\n“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;\n“director” includes the chief executive, the person occupying the position of a director by whatever name called and any member of the managing body of the association;\n“group” has the same meaning as in section 262(1) of the Companies Act 1985 ie a parent undertaking and its subsidiary undertakings;\n“housing accommodation” means dwellings, houses in multiple occupation and hostels;\n“income and expenditure account” means the revenue account required for the purposes of section 3(2) of the Friendly and Industrial and Provident Societies Act 1968;\n“managing body” means—\n(a) in relation to a 1965 Act society, the committee of management or other directing body of the society;\n(b) in relation to a company the board of directors of the company;\n(c) in relation to a charity which is not a company, the trustees of the charity;\n“notes to the accounts” means notes to the balance sheet or the income and expenditure account;\n“period of account” means the period to which the income and expenditure account relates;\n“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; and\n“undertaking” has the same meaning as in section 259(1) of the Companies Act 1985.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1965 c. 12."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 39(1) was amended by section 11(1) of the Friendly and Industrial and Provident Societies Act 1968 (c. 55)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1985 c. 6."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 262 was inserted by the Companies Act 1989 (c. 40), section 22."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "1968 c. 55."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Section 259 was inserted by the Companies Act 1989, section 22."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/487/article/2",
    "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."
}