# Companies Act 1985, Paragraph 21

Extent: E+W+S

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.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/9/paragraph/21 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-9/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.