# The Companies Act 1985 (Bank Accounts) Regulations 1991, Paragraph 57: Fixed assets


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.

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Source: https://www.legislation.gov.uk/uksi/1991/2705/schedule/1/paragraph/57 (the official version)
Page: https://openlegislation.uk/companies-act-1985-bank-accounts-regulations-1991/schedule-1/paragraph-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.