# Finance Act 2011, Paragraph 14

Extent: E+W+S+N.I.

(1) For the purposes of this Schedule, “ assets ”, “ equity ” and “ liabilities ” have the same meaning as they have for the purposes of international accounting standards.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/19/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-19/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.