{
  "url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/schedule/paragraph-27",
  "json_url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/schedule/paragraph-27.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": "schedule/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": "Taxation",
  "text": "Particulars 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 future periods of account.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2007/165/schedule/paragraph/27",
    "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."
}