Separate orchestral trade
Calculation of profits or losses
Legislation/Regulatory –
CTA 2009 s. 1217QB
;
FA2016 s. 54, Sch. 8, para. 1
Concert series, election for
Costs of production
Costs that have been incurred
Generally
Income from production
Generally
Legislation/Regulatory –
CTA2009 s. 1217Q
Losses before completion period
Losses in the completion period
Pre-trading expenditure
Terminal losses
Legislation/Regulatory –
CTA 2009 s. 1217SC
;
FA2016 s. 54, Sch. 8, para. 1