{
  "url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/schedule/paragraph-32",
  "json_url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/schedule/paragraph-32.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/32",
  "kind": "paragraph",
  "number": "32",
  "heading": "Fixed asset investment",
  "text": "(1) Where a registered social landlord disposes of a house on shared equity terms, that disposal shall be treated as a fixed asset investment and the grant the registered social landlord receives from the Scottish Ministers shall be treated as a capital grant and shown separately as a deduction from the investment.\n(2) For the purposes of this paragraph, “disposed of on shared equity terms” has the meaning given in section 58(6) of the Housing (Scotland) Act 2001.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 asp 10."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2007/165/schedule/paragraph/32",
    "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."
}