# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 6: Commercial Assets


TANGIBLE FIXED ASSETS
(a) Land and buildings
(b) Plant and machinery
(c) Equipment, fixtures, fittings and vehicles
(d) Payments on account and assets in the course of construction

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/2/part/I/chapter/1/paragraph/6 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-2/part-I/chapter-1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.