[1217ID When costs are taken to be incurred]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1217ID  When costs are taken to be incurred]

[(1)     For the purposes of this Part, the costs that have been incurred on a theatrical production at a given time—

(a)     are those costs of the production that are represented in the state of completion of the work in progress, but

(b)     do not include

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