{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999.json",
  "id": "uksi/1999/1073",
  "title": "The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999",
  "short_title": "Registered Housing Associations (Accounting Requirements) 1999",
  "long_title": "This Order lays down accounting requirements for housing associations registered with Scottish Homes, with a view to ensuring that their accounts are prepared in the requisite form and give a true and fair view of their state of affairs, so far as their housing activities are concerned. The Order applies to any period of account starting after 31st March 1999 and it revokes the Registered Housing Associations (Accounting Requirements) (Scotland) Order 1993.",
  "citation": "S.I. 1999/1073",
  "type": "uksi",
  "year": "1999",
  "number": "1073",
  "version": "current",
  "date": "1999-03-26",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement and revocation",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Application",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Information in specified form",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Materiality",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "General accounting requirements",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "General accounting requirements",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "General accounting requirements",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "General accounting requirements",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "General accounting requirements",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "General accounting requirements",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "General accounting requirements",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "General accounting requirements",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-13",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "General accounting requirements",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-14",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "General accounting requirements",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-15",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "General accounting requirements",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-16",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "General accounting requirements",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-17",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "Balance sheet and income and expenditure account",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-18",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": "Balance sheet and income and expenditure account",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-19",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/20",
      "kind": "article",
      "number": "20",
      "heading": "Balance sheet and income and expenditure account",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-20",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": "Balance sheet and income and expenditure account",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-21",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/22",
      "kind": "article",
      "number": "22",
      "heading": "Balance sheet and income and expenditure account",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-22",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": "Balance sheet and income and expenditure account",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-23",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/24",
      "kind": "article",
      "number": "24",
      "heading": "Balance sheet and income and expenditure account",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-24",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/25",
      "kind": "article",
      "number": "25",
      "heading": "Notes to the accounts",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-25",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/26",
      "kind": "article",
      "number": "26",
      "heading": "Notes to the accounts",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-26",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/27",
      "kind": "article",
      "number": "27",
      "heading": "Distinguishing housing activities",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-27",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/28",
      "kind": "article",
      "number": "28",
      "heading": "The rent surplus fund",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-28",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/29",
      "kind": "article",
      "number": "29",
      "heading": "The rent surplus fund",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-29",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/30",
      "kind": "article",
      "number": "30",
      "heading": "The rent surplus fund",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-30",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/31",
      "kind": "article",
      "number": "31",
      "heading": "The disposal proceeds fund",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-31",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/32",
      "kind": "article",
      "number": "32",
      "heading": "The disposal proceeds fund",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-32",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "ACCOUNTING REQUIREMENTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/part/1",
      "kind": "part",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/part-1",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/2",
      "kind": "part",
      "number": "2",
      "heading": "OTHER INFORMATION TO BE SHOWN IN THE ACCOUNTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Establishment of registered housing association",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Financial reporting standards",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Pensions",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Extension of definition of director",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Directors' remuneration, etc.",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Directors' remuneration, etc.",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Directors' remuneration, etc.",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Directors' remuneration, etc.",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Directors' remuneration, etc.",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Directors' remuneration, etc.",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Directors' remuneration, etc.",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Directors' remuneration, etc.",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Directors' remuneration, etc.",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Directors' remuneration, etc.",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Consideration for directors' services",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "Employees",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "Employees",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Employees",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Employees",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Auditors",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Auditors",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Fixed assets",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": "Fixed assets",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": "Fixed assets",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": "Fixed assets",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": "Investments",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": "Investments",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": "Investments",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": "Reserves and provisions",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": "Reserves and provisions",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": "Reserves and provisions",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": "Reserves and provisions",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": "Deferred taxation",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": "Creditors",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": "Creditors",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": "Creditors",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": "Creditors",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": "Creditors",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": "Creditors",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": "Rent arrears and rent",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": "Rent arrears and rent",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": "Charges",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": "Charges",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": "Charges",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": "Charges",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": "Charges",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": "Debentures",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": "Loans",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": "Special circumstances",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": "Special circumstances",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": "Accommodation in management",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": "Accommodation managed by others",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": "Accommodation managed by others",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": "Accommodation managed by others",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/part/3",
      "kind": "part",
      "number": "3",
      "heading": "SUBSIDIARIES – INFORMATION TO BE SHOWN",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/part-3",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "rev (savings)",
      "affected_provisions": null,
      "affecting": "ssi/2007/165",
      "affecting_title": "The Registered Social Landlords Accounting Requirements (Scotland) Order 2007",
      "affecting_provisions": "art 14"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. para. 28",
      "affecting": "uksi/2001/3649",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001",
      "affecting_provisions": "art. 260"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1985/69",
      "title": "Housing Associations Act 1985",
      "url": "https://openlegislation.uk/housing-associations-act-1985",
      "provisions": [
        "section/24"
      ]
    },
    {
      "id": "ukpga/1988/50",
      "title": "Housing Act 1988",
      "url": "https://openlegislation.uk/housing-act-1988",
      "provisions": [
        "section/55"
      ]
    }
  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/1073",
    "retrieved_at": "2026-10-29T10:51:02.835394+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."
}