{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-19",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-19.json",
  "legislation": "uksi/1999/1073",
  "legislation_title": "The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999",
  "legislation_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999",
  "path": "schedule/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": "Employees",
  "text": "In paragraph 18, “social security costs” means any contributions by the registered housing association to any state social security or pension scheme, fund or arrangement. “Pension costs” includes any costs incurred by the registered housing association in respect of any pension scheme established for the purpose of providing pensions for persons currently or formerly employed by the registered housing association, any sums set aside for the future payment of pensions directly by the registered housing association to current or former employees and any pensions paid directly to such persons without having first been set aside.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2001/3649",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/1073/schedule/paragraph/19",
    "retrieved_at": "2026-10-29T10:51:02.835394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}