# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Paragraph 38: Creditors


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.

---
Source: https://www.legislation.gov.uk/uksi/1999/1073/schedule/paragraph/38 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.