{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1993/schedule-2/paragraph-22",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1993/schedule-2/paragraph-22.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": "schedule/2/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": "Loans",
  "text": "(1) The amount of interest on or any similar charges in respect of—\n(a) bank loans and overdrafts and any other loan which—\n(i) are repayable otherwise than by instalments and fall due for repayment before the end of the period of five years beginning with the day next following the end of the period of account;\n(ii) are repayable by instalments the last of which falls due for payment before the end of that period; and\n(b) any other kind of loans made to the association.\n(2) The amount of income from listed investments.\n(3) The amount of rent from land after deduction of feu duty or other ground burdens, rates, council tax, council water charge and other outgoings.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2001/3649",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2001/3649",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/487/schedule/2/paragraph/22",
    "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."
}