SCHEDULES
C1C2SCHEDULE 4 Form and Content of Company Accounts
Annotations:
Modifications etc. (not altering text)
Part II Accounting Principles and Rules
Section C Alternative Accounting Rules
Preliminary
30
Subject to paragraphs 32 to 34, the amounts to be included in respect of assets of any description mentioned in paragraph 31 may be determined on any basis so mentioned.
Sch. 4 applied with modifications by S.I. 1985/680, regs. 4–6, Sch. and Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 176(9), Sch. 8 para. 19(3)(4)(5)