{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1993/schedule-2/paragraph-25",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1993/schedule-2/paragraph-25.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/25",
  "kind": "paragraph",
  "number": "25",
  "heading": "Special circumstances",
  "text": "(1) Particulars shall be given of any special circumstances which affect liability in respect of taxation of surpluses, income or capital gains for the period of account or liability in respect of these items for succeeding periods of account.\n(2) The following amounts shall be stated—\n(a) the amount of the charge for United Kingdom corporation tax; and\n(b) the amount of the charge for United Kingdom income tax.",
  "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/25",
    "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."
}