# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Article 24: Balance sheet and income and expenditure account


In preparing the registered housing association’s balance sheet or income and expenditure account, the headings and sub-headings otherwise required under articles 18 and 19 in respect of items to which an Arabic number is assigned may be adapted where the special nature of the registered housing association’s business requires such adaptation.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/article/24 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.