[1217IA Calculation of profits or losses of separate theatrical trade]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1217IA  Calculation of profits or losses of separate theatrical trade]

[(1)     For the first period of account during which the separate theatrical trade is carried on, the following are brought into account—

(a)     as a debit, the costs of the theatrical production incurred (and represented in work done) to date;

(b)     as a

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