Paragraph 39

The rules set out in paragraphs 24 to 38 are referred to below in this Schedule as the historical cost accounting rules.

Paragraphs 24 to 27 and 31 to 35 are referred to below in this section of this Part of this Schedule as the depreciation rules; and references below in this Schedule to the historical cost accounting rules do not include the depreciation rules as they apply by virtue of paragraph 42.