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The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1993
Schedule 2

Paragraph 17 Deferred taxation

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 2 para. 15(1)(b) words substituted by Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) 2001 art. 242(a)
Sch. 2 para. 15(3) words substituted by Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) 2001 art. 242(b)

The amount of any provision for deferred taxation shall be stated separately from the amount of any provision for other taxation.

← Paragraph 16

Paragraph 17

Paragraph 18 →

Legislation: The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1993
Citation: S.I. 1993/487, paragraph 17
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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