Scottish Statutory Instrument SI 2007 Scotland

The Registered Social Landlords Accounting Requirements (Scotland) Order 2007

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Landlord8

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Landlord — also bound by 224 other Acts
Housing Act 1985 55 duties
Housing Act 1996 30 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

sch. para. 30 Fixed Assets Regulated
  • Disclose impairment losses on fixed assets in accountsLandlord
sch. para. 31 Fixed Assets Regulated
  • Disclose land ownership and lease type in your balance sheetLandlord
sch. para. 34 Creditors Regulated
  • Disclose secured debts, payment terms and finance cost adjustments in creditorsLandlord
s.art006 General accounting requirements Regulated
  • Prepare financial statements in the required format and contentLandlord
s.art008 Accounting principles and policies Regulated
  • Apply consistent accounting policies and disclose them in accountsLandlord
s.art010 Format of income and expenditure account and balance sheet Regulated
  • Use prescribed format for income and expenditure account and balance sheetLandlord
s.art012 Notes to the accounts Regulated
  • Add required notes and prior-year comparisons to your accountsLandlord
s.art013 Additional statements Regulated
  • Include surplus/deficit statements and cash flow in accountsLandlord
35 other provisions — procedural and definitional
sch. para. 1 Establishment of registered social landlord
sch. para. 10 Officers' emoluments
sch. para. 13 Officers' emoluments
sch. para. 18 Consideration for officers' services
sch. para. 19 Employees
sch. para. 24 Auditors
sch. para. 25 Interest payable and similar charges
sch. para. 26 Taxation
sch. para. 27 Taxation
sch. para. 29 Fixed Assets
sch. para. 32 Fixed asset investment
sch. para. 35 Creditors
sch. para. 36 Provisions
sch. para. 37 Provisions
sch. para. 38 Provisions
sch. para. 40 Share capital
sch. para. 42 Accommodation managed by others
sch. para. 43 Accommodation managed by others
sch. para. 44 Charges
sch. para. 45 Capital and other commitments
sch. para. 46 Capital and other commitments
sch. para. 47 Contingent liabilities
sch. para. 5 Administration details
sch. para. 6 Accounting standards
sch. para. 7 Group accounts
sch. para. 9 Officers' emoluments
s.art001 Citation and commencement
s.art002 Interpretation
s.art003 Application of Order
s.art004 Information in specified form
s.art005 Materiality
s.art007 True and fair view
s.art009 Housing activities
s.art011 Signature of balance sheet
s.art014 Revocation and savings

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.