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Changes over time for: Paragraph 44
Timeline of Changes
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Version Superseded: 06/04/2008
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Point in time view as at 22/11/2000. This version of this provision has been superseded.
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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.
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