SCHEDULES
F1F1 SCHEDULE 8
Annotations:
Amendments (Textual)
PART II ACCOUNTING PRINCIPLES AND RULES
Section B Historical Cost Accounting Rules
Fixed assets
F217
Subject to any provision for depreciation or diminution in value made in accordance with paragraph 18 or 19 the amount to be included in respect of any fixed asset shall be its purchase price or production cost.
Sch. 8 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)