{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-34",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-34.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/34",
  "kind": "paragraph",
  "number": "34",
  "heading": "Creditors",
  "text": "In respect of each item shown under “creditors” in the registered housing association’s balance sheet, there shall be stated–\n(a) the aggregate amount of any debts included under that item which are payable or repayable otherwise than by instalments and fall due for payment or repayment after the end of the period of five years beginning with the day next following the end of the period of account; and\n(b) the aggregate amount of any debts included under that item which are payable or repayable by instalments any of which fall due for payment after the end of the period in (a) above.",
  "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/34",
    "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."
}