{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-18",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-18.json",
  "legislation": "uksi/1999/1073",
  "legislation_title": "The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999",
  "legislation_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999",
  "path": "article/18",
  "kind": "article",
  "number": "18",
  "heading": "Balance sheet and income and expenditure account",
  "text": "Subject to article 20, the balance sheet of every registered housing association shall–\n(a) include headings and sub-headings corresponding to the items listed in Format 1 of Part I of Schedule 4 to the Companies Act 1985;\n(b) show the amount of the items listed under those headings.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/1073/article/18",
    "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."
}