Sch 3 para 33 Other assets that may be included at fair value
(1) This paragraph applies to— (a) investment property, and (b) living animals and plants. (2) Such investment property and living animals and plants may be included at fair value provided that, as the case may be, all such investment property or living animals and plants are so included where their fair value can be reliably determined. (3) In this paragraph, “ fair value ” means fair value determined in accordance with generally accepted accounting principles or practice.