{
  "url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/article-9",
  "json_url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/article-9.json",
  "legislation": "ssi/2007/165",
  "legislation_title": "The Registered Social Landlords Accounting Requirements (Scotland) Order 2007",
  "legislation_url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007",
  "path": "article/9",
  "kind": "article",
  "number": "9",
  "heading": "Housing activities",
  "text": "(1) If in the course of the period of account a registered social landlord has engaged in housing activities in two or more types of accommodation that in the opinion of the governing body differ substantially from each other, the income and expenditure account shall state, in respect of each type–\n(a) the amount of the turnover attributable to that type;\n(b) the costs attributable to that type; and\n(c) the amount of operating surplus or deficit which is in the opinion of the governing body attributable to that type.\n(2) For the purposes of paragraph (1), the type of accommodation includes general needs housing, supported housing accommodation and shared ownership accommodation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2007/165/article/9",
    "retrieved_at": "2026-10-28T22:14:37.316404+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."
}