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Paragraph 57 Fixed assets

Original text. Later amendments are not shown.

n relation to any amount which is included under Assets item 10 in the balance sheet format (Tangible fixed assets) with respect to land and buildings there shall be stated:

(a)

how much of that amount is ascribable to land of freehold tenure and how much to land of leasehold tenure; and

(b)

how much of the amount ascribable to land of leasehold tenure is ascribable to land held on long lease and how much to land held on short lease.