Sch 1 para 29 Substitution of original stated amount where price or cost unknown
(1) This paragraph applies where— (a) there is no record of the purchase price or production cost of any asset of a company or of any price, expenses or costs relevant for determining its purchase price or production cost in accordance with paragraph 27, or (b) any such record cannot be obtained without unreasonable expense or delay. (2) In such a case, the purchase price or production cost of the asset must be taken, for the purposes of paragraphs 17 to 24, to be the value ascribed to it in the earliest available record of its value made on or after its acquisition or production by the company.