{
  "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-3/part-I/chapter-2/paragraph-14",
  "json_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-3/part-I/chapter-2/paragraph-14.json",
  "legislation": "uksi/1992/359",
  "legislation_title": "The Building Societies (Accounts and Related Provisions) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992",
  "path": "schedule/3/part/I/chapter/2/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "Adjustment for items not involving the movement of funds\n(a) Depreciation and other amounts written off tangible fixed assets\n(b) Amortisation of intangible fixed assets\n(c) Goodwill written off\n(d) Profit on disposal of intangible fixed assets\n(e) Profit on disposal of tangible fixed assets\n(f) Increase in general provision for bad and doubtful debts",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/359/schedule/3/part/I/chapter/2/paragraph/14",
    "retrieved_at": "2026-10-29T14:28:48.730066+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}