Paragraph 14
England, Wales and Scotland
In determining the aggregate amount of any item the amount of each individual asset or liability that falls to be taken into account shall be determined separately.
Notes on Schedule 4
Textual amendments
- F1
Sch. 4 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)