# Companies Act 1985, Paragraph 29: Intangible and tangible fixed assets

Extent: E+W+S

Assets included in Assets items 9 (Intangible fixed assets) and 10 (Tangible fixed assets) in the balance sheet format shall be valued as fixed assets.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/9/paragraph/29 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-9/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.