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Paragraph 23 Fixed assets

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In respect of each item under paragraph 22, there shall be stated–

(a)

the cumulative amounts of provisions for depreciation or diminution in value of assets included under that item as at the balance sheet date;

(b)

the amount of any such provision made in respect of the period of account;

(c)

the amount of adjustments made in respect of any such provisions during the period of account in consequence of the disposal of assets; and

(d)

the amount of any other adjustments made in respect of any such provisions during the period of account.