Sch 1 para 39 Other assets that may be included at fair value
(1) This paragraph applies to— (a) stocks (b) investment property, and (c) living animals and plants. (2) Such stocks, investment property, and living animals and plants may be included at fair value, provided that, as the case maybe, all such stocks, investment property, and living animals and plants are so included where their fair value can reliably be determined. (3) In this paragraph, “ fair value ” means fair value determined in accordance with generally accepted accounting principles or practice.