# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 7: 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.

---
Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/2/part/II/chapter/1/paragraph/7 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-2/part-II/chapter-1/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.