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Companies Act 1985
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Changes over time for: Paragraph 41
Version Superseded: 06/04/2008
Alternative versions:
- 19/12/1993- Amendment
- 06/04/1997
Point in time - Stop date 06/04/2008- Amendment
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Substitution of original amount where price or cost unknownU.K.
41Where there is no record of the purchase price of any asset acquired by a company or of any price, expenses or costs relevant for determining its cost in accordance with paragraph 39 above, or any such record cannot be obtained without unreasonable expense or delay, its cost shall be taken for the purposes of paragraphs 31 to 36 above to be the value ascribed to it in the earliest available record of its value made on or after its acquisition by the company.
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