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Companies Act 1985
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Changes over time for: Paragraph 33
Version Superseded: 06/04/2008
Alternative versions:
- 01/02/1991- Amendment
- 02/12/1991- Amendment
- 06/04/1997
Point in time - Stop date 06/04/2008- Amendment
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Point in time view as at 06/04/1997. This version of this provision has been superseded.
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33(1)If the net realisable value of any asset referred to in paragraph 32 is lower than its cost the amount to be included in respect of that asset shall be the net realisable value.
(2)Where the reasons for which any provision for diminution in value was made in accordance with sub-paragraph (1) have ceased to apply to any extent, that provision shall be written back to the extent that it is no longer necessary.
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