# The Companies Act 1985 (Bank Accounts) Regulations 1991, Paragraph 30: Other fixed assets


Other assets falling to be included in the balance sheet shall be valued as fixed assets where they are intended for use on a continuing basis in the company’s activities.

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Source: https://www.legislation.gov.uk/uksi/1991/2705/schedule/1/paragraph/30 (the official version)
Page: https://openlegislation.uk/companies-act-1985-bank-accounts-regulations-1991/schedule-1/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.