# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Paragraph 49: Special circumstances


Particulars shall be given of any special circumstances which affect liability in respect of the taxation of surpluses, income or capital gains for the period of account or liability in respect of these items for succeeding periods of account.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/schedule/paragraph/49 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.