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Section 1163: "Non-cash asset"

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Part 38: Companies: interpretation

A reference to the transfer or acquisition of a non-cash asset includes—

the creation or extinction of an estate or interest in, or a right over, any property, and
the discharge of a liability of any person, other than a liability for a liquidated sum.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.