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The Companies Act 1985 (Insurance Companies Accounts) Regulations 1993

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64.  In relation to any amount which is included under Assets item C.I. (land and buildings) 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 amount 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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