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Companies Act 1985

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Changes over time for: Cross Heading: Historical cost accounting rules

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Version Superseded: 06/04/2008

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Point in time view as at 11/01/2005.

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Historical cost accounting rulesE+W+S

F153 References to the historical cost accounting rules shall be read in accordance with paragraph 29.

Textual Amendments

F1Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1

Investment propertyE+W+S

53A“Investment property” means land held to earn rent or for capital appreciation.

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