[1217QB Calculation of profits or losses of separate orchestral trade]

[Profits and losses of separate orchestral trade]

[1217QB  Calculation of profits or losses of separate orchestral trade]

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

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

(a)

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