# The Companies (Northern Ireland) Order 1986 (revoked), Article 7: “Non-cash asset”

Extent: N.I.

(1) In this Order “non-cash asset” means any property or interest in property other than cash; and for this purpose “cash” includes foreign currency.
(2) A reference to the transfer or acquisition of a non-cash asset includes the creation or extinction of an estate or interest in, or a right over, any property and also the discharge of any person's liability, other than a liability for a liquidated sum.

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Source: https://www.legislation.gov.uk/nisi/1986/1032/article/7 (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.