# The Registered Social Landlords Accounting Requirements (Scotland) Order 2007, Paragraph 32: Fixed asset investment


(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.
(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.

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Source: https://www.legislation.gov.uk/ssi/2007/165/schedule/paragraph/32 (the official version)
Page: https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/schedule/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.