# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Article 22: Balance sheet and income and expenditure account


Items listed in the Format adopted in preparing the balance sheet or the income and expenditure account shall not be included if there was no amount to be shown in respect of both the previous period of account and the period of account.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/article/22 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.