{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994/schedule-3",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994/schedule-3.json",
  "legislation": "uksi/1994/668",
  "legislation_title": "The Registered Housing Associations (Accounting Requirements) (Wales) Order 1994",
  "legislation_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994",
  "path": "schedule/3",
  "kind": "schedule",
  "number": "3",
  "heading": "NOTES TO ACCOUNTS: INFORMATION TO BE INCLUDED WHERE ASSOCIATION PART OF GROUP",
  "text": "Where at the end of a period of account an association is part of a group there shall be specified—\n(a) the name of each subsidiary or member of the group and whether it is a registered housing association;\n(b) if it is incorporated outside Great Britain, the country in which it is incorporated;\n(c) if it is incorporated in Great Britain, whether it is registered in England or Wales or Scotland;\n(d) if it is unincorporated, the address of its principal place of business;\n(e) whether the association is required by statute to prepare group accounts;\n(f) details of transactions entered into with any member of the group of which the association is part and any surplus or deficit incurred in the transaction within the group; and\n(g) the name of the undertaking which is regarded by the managing body as the ultimate parent undertaking of the association.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/668/schedule/3",
    "retrieved_at": "2026-10-29T13:37:42.767489+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."
}