http://www.legislation.gov.uk/uksi/2008/410/schedule/10/paragraph/1/made
The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008
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King's Printer of Acts of Parliament
2017-06-27
COMPANIES
These Regulations specify the form and content of the accounts and reports of companies under Part 15 of the Companies Act 2006 (c.46) (“the 2006 Act”), other than those subject to the small companies regime. They are dealt with separately in the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008. The Regulations replace provisions previously contained in the Schedules to Part 7 of the Companies Act 1985 (c.6) (“the 1985 Act”) and in the Schedules to Part 8 of the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)) (“the 1986 Order”). They extend to the whole of the United Kingdom, reflecting the extent of the 2006 Act.
The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008
SCHEDULE 10GENERAL INTERPRETATION
Capitalisation1
“Capitalisation”, in relation to work or costs, means treating that work or those costs as a fixed asset.