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Companies Act 1985
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Changes over time for: Paragraph 56
Version Superseded: 06/04/2008
Alternative versions:
- 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Point in time view as at 06/04/1997. This version of this provision has been superseded.
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56Where any fixed assets of the company (other than listed investments) are included under any item shown in the company’s balance sheet at an amount determined in accordance with paragraph 41, the following information shall be given:
(a)the years (so far as they are known to the directors) in which the assets were severally valued and the several values; and
(b)in the case of assets that have been valued during the financial year, the names of the persons who valued them or particulars of their qualifications for doing so and (whichever is stated) the bases of valuation used by them.
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