# The Building Societies (Accounts and Related Provisions) Regulations 1987, Paragraph 8


Amounts shall be included in Asset item 5(a)(ii) in Part I above or 6(a)(ii) in Part II above to represent goodwill only to the extent that the goodwill was acquired for valuable consideration.

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Source: https://www.legislation.gov.uk/uksi/1987/2072/schedule/2/part/III/paragraph/8 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-2/part-III/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.