# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Article 27: Distinguishing housing activities


Where a registered housing association undertakes any activities which are not housing activities, it shall in its accounts distinguish its housing activities from its other activities by–
(a) distinguishing housing land from other fixed assets;
(b) identifying any other assets and liabilities which relate solely to housing activities; and
(c) apportioning income and expenditure between those items which relate to housing activities and those relating to other activities.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/article/27 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.