OpenLegislation

Paragraph 29 Reserves and provisions

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Where the reserves or provisions of a registered housing association are shown in the accounts, the information mentioned in paragraph 30 shall be shown if any amount is charged or appropriated–

(a)

to or from any reserves;

(b)

to any provision for liabilities and charges; or

(c)

from any provisions for liabilities or charges or reserves otherwise than for the purposes for which the provision or reserve was established.