{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-38",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-38.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/38",
  "kind": "paragraph",
  "number": "38",
  "heading": "Creditors",
  "text": "In paragraphs 34 and 35, references to an item shown under “creditors” in the registered housing association’s balance sheet include references to items which would but for article 23(b) of this Order be shown under that heading.",
  "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/38",
    "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."
}