# Companies Act 1985, Paragraph 29

Extent: E+W+S

(1) The rules set out in section B are referred to below in this Schedule as the historical cost accounting rules.
(2) Those rules, with the omission of paragraphs 16, 21 and 25 to 28, are referred to below in 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 32.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/4/paragraph/29 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-4/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.