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Changes over time for: Paragraph 44
Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 06/04/2008
Status:
Point in time view as at 27/06/1991. This version of this provision has been superseded.
Status
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Changes to legislation:
There are currently no known outstanding effects for the Companies Act 1985, Paragraph 44.
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44In relation to any amount which is or would but for paragraph 3(4)(b) be shown in respect of the item “land and buildings” in the company’s balance sheet there shall be stated—
(a)how much of that amount is ascribable to land of freehold tenure and how much to land of leasehold tenure; and
(b)how much of the amout ascribable to land of leasehold tenure is ascribable to land held on long lease and how much to land held on short lease.
Investments
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