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The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999 in England

S.I. 1999/1073 · Made 26 March 1999

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

HOUSING, SCOTLAND

Made 26th March 1999

Laid before Parliament 6th April 1999

Coming into force 1st May 1999

The Secretary of State, in exercise of the powers conferred upon him by section 24(1), (5) and (6) of the Housing Associations Act 1985f1 and section 55(2) of the Housing Act 1988f2 and of all other powers enabling him in that behalf, hereby makes the following Order:

Annotations to the whole text

Footnotes

f1

1985 c. 69; section 24 was relevantly amended by the Housing Act 1988 (c. 50), Schedule 6, paragraph 17.

f2

1988 c. 50.

Contents

  1. 1Citation, commencement and revocation
  2. 2Interpretation
  3. 3Application
  4. 4Information in specified form
  5. 5Materiality
  6. 6General accounting requirements
  7. 7General accounting requirements
  8. 8General accounting requirements
  9. 9General accounting requirements
  10. 10General accounting requirements
  11. 11General accounting requirements
  12. 12General accounting requirements
  13. 13General accounting requirements
  14. 14General accounting requirements
  15. 15General accounting requirements
  16. 16General accounting requirements
  17. 17General accounting requirements
  18. 18Balance sheet and income and expenditure account
  19. 19Balance sheet and income and expenditure account
  20. 20Balance sheet and income and expenditure account
  21. 21Balance sheet and income and expenditure account
  22. 22Balance sheet and income and expenditure account
  23. 23Balance sheet and income and expenditure account
  24. 24Balance sheet and income and expenditure account
  25. 25Notes to the accounts
  26. 26Notes to the accounts
  27. 27Distinguishing housing activities
  28. 28The rent surplus fund
  29. 29The rent surplus fund
  30. 30The rent surplus fund
  31. 31The disposal proceeds fund
  32. 32The disposal proceeds fund
  33. Signature
  34. Schedule: ACCOUNTING REQUIREMENTS
  35. 1Part 1
  36. Part 2: OTHER INFORMATION TO BE SHOWN IN THE ACCOUNTS
  37. 1Establishment of registered housing association
  38. 2Financial reporting standards
  39. 3Pensions
  40. 4Extension of definition of director
  41. 5Directors' remuneration, etc.
  42. 6Directors' remuneration, etc.
  43. 7Directors' remuneration, etc.
  44. 8Directors' remuneration, etc.
  45. 9Directors' remuneration, etc.
  46. 10Directors' remuneration, etc.
  47. 11Directors' remuneration, etc.
  48. 12Directors' remuneration, etc.
  49. 13Directors' remuneration, etc.
  50. 14Directors' remuneration, etc.
  51. 15Consideration for directors' services
  52. 16Employees
  53. 17Employees
  54. 18Employees
  55. 19Employees
  56. 20Auditors
  57. 21Auditors
  58. 22Fixed assets
  59. 23Fixed assets
  60. 24Fixed assets
  61. 25Fixed assets
  62. 26Investments
  63. 27Investments
  64. 28Investments
  65. 29Reserves and provisions
  66. 30Reserves and provisions
  67. 31Reserves and provisions
  68. 32Reserves and provisions
  69. 33Deferred taxation
  70. 34Creditors
  71. 35Creditors
  72. 36Creditors
  73. 37Creditors
  74. 38Creditors
  75. 39Creditors
  76. 40Rent arrears and rent
  77. 41Rent arrears and rent
  78. 42Charges
  79. 43Charges
  80. 44Charges
  81. 45Charges
  82. 46Charges
  83. 47Debentures
  84. 48Loans
  85. 49Special circumstances
  86. 50Special circumstances
  87. 51Accommodation in management
  88. 52Accommodation managed by others
  89. 53Accommodation managed by others
  90. 54Accommodation managed by others
  91. 3SUBSIDIARIES – INFORMATION TO BE SHOWN
  92. Explanatory note