RSTP2037 - Meaning of 'business assets'

RSTPA guidance on the meaning of ‘business assets’.

Business assets are physical items that we have reason to believe are owned, leased or used in connection with the carrying on of a business by any person. Business assets do not include documents unless those documents are trading stock or plant.

RSTPA 2014 sections 141-142

RSTPA 2014 section 148  


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