{
  "url": "https://openlegislation.uk/water-authorities-return-on-assets-order-1987/note",
  "json_url": "https://openlegislation.uk/water-authorities-return-on-assets-order-1987/note.json",
  "legislation": "uksi/1987/2022",
  "legislation_title": "The Water Authorities (Return on Assets) Order 1987",
  "legislation_url": "https://openlegislation.uk/water-authorities-return-on-assets-order-1987",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order gives directions to the water authorities. It specifies the rate of return on the value of their net assets which the Secretary of State considers each water authority can reasonably achieve for the financial year 1988—89; and directs authorities to discharge their functions with a view to achieving a rate no lower than that rate.\nThe publication entitled “Statement of Standard Accounting Practice No. 16”, which is mentioned in article 2 of the Order, is obtainable from The Manager (Publications Despatch), Institute of Chartered Accountants in England and Wales, 399 Silbury Boulevard, Milton Keynes, Buckinghamshire, MK9 2HL.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/2022/note",
    "retrieved_at": "2026-10-29T16:17:09.757835+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."
}