Statement of Practice C10
Published 31 March 1978
© Crown copyright 1978
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/statement-of-practice-c10/statement-of-practice-c10
Costs incurred by companies for the purpose of valuations made to comply with Companies Act 1985 Sch 7 para 1(2) are regarded as allowable expenses under TA 1988 ss 74(1)(a), 75(1).