[1216BA Calculation of profits or losses of separate programme trade]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1216BA  Calculation of profits or losses of separate programme trade]

[(1)ÌýÌýÌýÌý This section applies for the purpose of calculating the profits or losses of the separate programme 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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