# The Companies Act 1985 (Bank Accounts) Regulations 1991, Paragraph 29: Intangible and tangible fixed assets


Assets included in Assets items 9 (Intangible fixed assets) and 10 (Tangible fixed assets) in the balance sheet format shall be valued as fixed assets.

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Source: https://www.legislation.gov.uk/uksi/1991/2705/schedule/1/paragraph/29 (the official version)
Page: https://openlegislation.uk/companies-act-1985-bank-accounts-regulations-1991/schedule-1/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.