{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-23",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-23.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/23",
  "kind": "paragraph",
  "number": "23",
  "heading": "Fixed assets",
  "text": "In respect of each item under paragraph 22, there shall be stated–\n(a) the cumulative amounts of provisions for depreciation or diminution in value of assets included under that item as at the balance sheet date;\n(b) the amount of any such provision made in respect of the period of account;\n(c) the amount of adjustments made in respect of any such provisions during the period of account in consequence of the disposal of assets; and\n(d) the amount of any other adjustments made in respect of any such provisions during the period of account.",
  "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/23",
    "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."
}