# Companies Act 1985, Paragraph 22

Extent: E+W+S

Subject to paragraph 23, the amount to be included in respect of any current asset shall be its purchase price or production cost.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/8/paragraph/22 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-8/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.