Section 833A(4)

The formula isA−L−D, and, in each case, the value is to be determined as at the date of the company’s balance sheet that forms part of the accounts mentioned in subsection (2). where— “A” is the total value of the company’s assets; “L” is the total value of the company’s liabilities; and “D” is the total value of the items within subsection (5) relating to the company;

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Source: legislation.gov.uk · retrieved 2026-09-04