- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (26/08/1996)
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Fair Trading Act 1973
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Rhagor o Adnoddau
Changes over time for: Section 67
Version Superseded: 20/06/2003
Alternative versions:
- 01/02/1991- Amendment
- 01/12/1991- Amendment
- 26/08/1996
Point in time - 20/06/2003- Amendment
- 29/12/2004- Amendment
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Point in time view as at 26/08/1996. This version of this provision has been superseded.
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67 Valuation of assets taken over.U.K.
(1)The provisions of this section shall have effect for the purposes of section 64(1)(b) of this Act.
(2)Subject to subsection (4) of this section, the value of the assets taken over—
(a)shall be determined by taking the total value of the assets employed in, or appropriated to, the enterprises which cease to be distinct enterprises, except
[F1(i)any enterprise which remains under the same ownership and control, or
(ii)if none of the enterprises remains under the same ownership and control, the enterprise having the assets with the highest value, and]
(b)shall be so determined by reference to the values at which, on the enterprises ceasing to be distinct enterprises or (if they have not then done so) on the making of the merger reference to the Commission, the assets stand in the books of the relevant business, less any relevant provisions for depreciation, renewals or diminution in value.
(3)For the purposes of subsection (2) of this section any assets of a body corporate which, on a change in the control of the body corporate or of any enterprise of it, are dealt with in the same way as assets appropriated to any such enterprise shall be treated as appropriated to that enterprise.
(4)Where in accordance with subsection (1) of section 66 [F2or subsection (1) of section 66A] of this Act events to which [F3either of those subsections] applies are treated as having occurred simultaneously, subsection (2) of this section shall apply with such adjustments as appear to the Secretary of State or to the Commission to be appropriate.
Textual Amendments
F1Words substituted by Companies Act 1989 (c. 40, SIF 27), s. 153, Sch. 20 paras. 5(1), 10
F2Words inserted by Companies Act 1989 (c. 40, SIF 27), s. 153, Sch. 20 paras. 5(2), 10
F3Words substituted by Companies Act 1989 (c. 40, SIF 27), s. 153, Sch. 20 paras. 5(2), 10
Modifications etc. (not altering text)
C1Ss. 64-77 modified (E.W.S.) (1.4.1994) by 1993 c. 43, s. 66(3); S.I. 1994/571, art. 5
C2Section 67(3) applied (E.W.) by Water Act 1989 (c. 15, SIF 130), s. 29(6)(d)–(8)
C3S. 67(3)(4) applied (E.W.) (01.12.1991) by Water Industry Act 1991 (c. 56, SIF 130), ss. 33(3)(d), 223(2) (with ss. 82(3), 186(1), 188, 222(1), Sch. 14 para. 6).
C4S. 67(4) applied (E.W.) by Water Act 1989 (c. 15, SIF 130), s. 29(6)(d)–(8)
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