F1SR 1994/428
F2Order repealed (prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16 and the repeal being partly in force, as to which see individual Articles (with savings (with adaptations) by Companies Act 2006 (Commencement No. 6, Saving and Commencement Nos. 3 and 5 (Amendment)) Order 2008 (S.I. 2008/674), arts. 2(3), {4}, Sch. 2) and subject to amendments (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b)(2), Sch. 1 paras. 135, 147, 148 {Sch. 2 Note 1} (with arts. 6, 11, 12) and subject to amendments (6.4.2008) by S.R. 2008/133, {regs. 2, 3}
19A.—(1) The amounts to be included in respect of assets of any description mentioned in paragraph 22 (valuation of assets: general) are determined either—
(a)in accordance with that paragraph and paragraph 24 (but subject to paragraphs 27 to 29); or
(b)so far as applicable to an asset of that description, in accordance with section BA (valuation at fair value).
(2) The amounts to be included in respect of assets of any description mentioned in paragraph 23 (alternative valuation of fixed-income securities) may be determined—
(a)in accordance with that paragraph (but subject to paragraphs 27 to 29); or
(b)so far as applicable to an asset of that description, in accordance with section BA.
(3) The amounts to be included in respect of assets which—
(a)are not assets of a description mentioned in paragraph 22 or 23, but
(b)are assets of a description to which section BA is applicable,
may be determined in accordance with that section.
(4) Subject to sub-paragraphs (1) to (3), the amounts to be included in respect of all items shown in a company's accounts are determined in accordance with section C.