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The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008
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30.—(1) The rules set out in Section B are referred to below in this Schedule as the historical cost accounting rules.
(2) Those rules, with the omission of paragraphs 16, 22 and 26 to 29, are referred to below in this Part of this Schedule as the depreciation rules; and references below in this Schedule to the historical cost accounting rules do not include the depreciation rules as they apply by virtue of paragraph 33.
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