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

Legislation/Regulatory – CTA2009 s. 1217QD ; FA2016 s. 54, Sch. 8, para. 1

Costs that have been incurred

Legislation/Regulatory – CTA2009 s. 1217QE ; FA2016 s. 54, Sch. 8, para. 1

Generally

Legislation/Regulatory – CTA2009 s. 1717QA ; FA2016 s. 54, Sch. 8, para. 1

Income from production

Legislation/Regulatory – CTA2009 s. 1217QC ; FA2016 s. 54, Sch. 8, para. 1

Generally

Legislation/Regulatory – CTA2009 s. 1217Q

Losses before completion period

Legislation/Regulatory – CTA2009 s. 1217SA ; FA2016 s. 54, Sch. 8, para. 1

Losses in the completion period

Legislation/Regulatory – CTA2009 s. 1217SB ; FA2016 s. 54, Sch. 8, para. 1

Pre-trading expenditure

Legislation/Regulatory – CTA2009 s. 1217QF ; FA2016 s. 54, Sch. 8, para. 1

Terminal losses

Legislation/Regulatory – CTA 2009 s. 1217SC ; FA2016 s. 54, Sch. 8, para. 1