1189 Calculation of profits or losses of separate film trade
Corporation Tax Act 2009 (2009 c 4) | Legislation

1189  Calculation of profits or losses of separate film trade

(1)ÌýÌýÌýÌý This section applies for the purpose of calculating the profits or losses of the separate film trade.

(2)ÌýÌýÌýÌý For the first period of account the following are brought into account—

(a)ÌýÌýÌýÌý as a debit, the costs

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