{
  "url": "https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-54",
  "json_url": "https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-54.json",
  "legislation": "uksi/2008/409",
  "legislation_title": "The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008",
  "path": "schedule/1/paragraph/54",
  "kind": "paragraph",
  "number": "54",
  "heading": "Information about revalued fixed assets",
  "text": "(1) This paragraph applies where fixed assets are measured at revalued amounts.\n(2) Where this paragraph applies, the following information must be given in tabular form—\n(a) movements in the revaluation reserve in the financial year, with an explanation of the tax treatment of items therein, and\n(b) the carrying amount in the balance sheet that would have been recognised had the fixed assets not been revalued.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 para. 54 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(11) (with reg. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/409/schedule/1/paragraph/54",
    "retrieved_at": "2026-10-29T03:36:29.632468+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."
}