- Latest available (Revised)
- Original (As made)
The Registered Housing Associations (Accounting Requirements) Order 1992
You are here:
- 1992 No. 512
- PART V
- Article 20
What Version
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
The rent surplus fund
20.—(1) The rent surplus fund of an association required to maintain such a fund shall be constituted and shown in the accounts according to the method set out in this article, and in this article, “fund” means rent surplus fund.
(2) The surpluses calculated in the manner determined under section 55(3) of the 1988 Act shall be shown in the notes to the accounts.
(3) The sums shown under sub-paragraph (2) of this article shall be transferred to that fund.
(4) Where sums are in the fund in respect of previous accounting periods, they shall be accumulated with any sums transferred to the fund in respect of the period of account.
Options/Help
Print Options
Print The Whole Instrument
Print The Whole Part
Print This Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once