Modifications etc. (not altering text)
C1Sch. 4 applied with modifications by S.I. 1985/680, regs. 4–6, Sch. and Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 176(9), Sch. 8 para. 19(3)(4)(5)
44In relation to any amount which is or would but for paragraph 3(4)(b) be shown in respect of the item “land and buildings” in the company’s balance sheet 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 amout ascribable to land of leasehold tenure is ascribable to land held on long lease and how much to land held on short lease.
Investments