OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order lays down accounting requirements for housing associations registered with Scottish Homes, with a view to ensuring that their accounts are prepared in the requisite form and give a true and fair view of their state of affairs, so far as their housing activities are concerned. The Order applies to any period of account starting after 31st March 1999 and it revokes the Registered Housing Associations (Accounting Requirements) (Scotland) Order 1993.