Section 1218ZCL | No account to be taken of amount if unpaid

(1)In determining for the purposes of this Chapter the amount of costs incurred on a production of an exhibition at the end of a period of account, ignore any amount that has not been paid 4 months after the end of that period.

(2)This is without prejudice to the operation of section 1218ZBD (when costs are taken to be incurred).