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Companies Act 1985
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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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