{
  "url": "https://openlegislation.uk/companies-act-2006/section-1163",
  "json_url": "https://openlegislation.uk/companies-act-2006/section-1163.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "section/1163",
  "kind": "section",
  "number": "1163",
  "heading": "“Non-cash asset”",
  "text": "(1) In the Companies Acts “non-cash asset” means any property or interest in property, other than cash.\nFor this purpose “cash” includes foreign currency.\n(2) A reference to the transfer or acquisition of a non-cash asset includes—\n(a) the creation or extinction of an estate or interest in, or a right over, any property, and\n(b) the discharge of a liability of any person, other than a liability for a liquidated sum.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/section/1163",
    "retrieved_at": "2026-10-29T09:13:40.060156+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}