# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Article 20: Balance sheet and income and expenditure account


Articles 18 and 19 are not to be read as requiring the heading or sub-heading for any item to be distinguished by any letter or number assigned to that item in the format used.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/article/20 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.