# The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008, Paragraph 2B


Provisions must not be used to adjust the values of assets.

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Source: https://www.legislation.gov.uk/uksi/2008/409/schedule/7/paragraph/2B (the official version)
Page: https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-7/paragraph-2B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.