# The Building Societies (Accounts and Related Provisions) Regulations 1998, Paragraph 14

Extent: E+W+S+N.I.

The amount to be included in respect of Asset items A.3, A.4, B and C in Parts I and II of Schedule 2 shall be, subject to paragraphs 15, 16, 31A, 31C and 31D, their cost.

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Source: https://www.legislation.gov.uk/uksi/1998/504/schedule/7/paragraph/14 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.