Purchase priceU.K.
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Memorandwm Esboniadol
12. “Purchase price”, in relation to an asset of a company or any raw materials or consumables used in the production of such an asset, includes any consideration (whether in cash or otherwise) given by the company in respect of that asset or those materials or consumables, as the case may be.
Modifications etc. (not altering text)
C1Sch. 10 applied (with modifications) (with application in accordance with reg. 2(2)-(4) of the amending S.I.) by The Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1913), regs. 2(1), 7(2), Sch. 4