OTR30000 - Orchestra Tax relief: Chapter 3: taxation

1. OTR30010

   Taxation: separate orchestral trade: introduction
2. OTR30020

   Taxation: election for concert series
3. OTR30100

   Taxation: separate trade: commencement
4. OTR30110

   Taxation: separate trade: cessation
5. OTR30120

   Taxation: separate trade: pre-trading expenditure
6. OTR30210

   Taxation: profit/loss calculation: income: nature
7. OTR30220

   Taxation: profit/loss calculation: income: timing
8. OTR30230

   Taxation: profit/loss calculation: expenditure: nature
9. OTR30240

   Taxation: profit/loss calculation: expenditure: timing
10. OTR30250

    Taxation: profit/loss calculation: matching income to expenditure
11. OTR30255

    Taxation: profit/loss calculation: matching income to expenditure in different periods of account
12. OTR30260

    Taxation: profit/loss calculation: estimating amounts