BIM56000 - Film and audio products: introduction: contents
This section contains the following:
| BIM56005 | Scope of guidance |
| BIM56015 | History and purpose of relief |
| BIM56020 | Where to find the legislation for CT |
| BIM56022 | Where to find the legislation for IT |
| BIM56025 | Rules apply to Cases V & VI |
It is one of nine chapters covering film and audio products as a whole. The other eight chapters are as follows:
- qualifying films BIM56100 onwards,
- methods applying to all master versions BIM56200 onwards,
- deductions for qualifying films BIM56300 onwards,
- tax deferral schemes for qualifying films BIM56400 onwards,
- avoidance BIM56500 onwards,
- avoidance: individual exit schemes BIM56600 onwards,
- avoidance: corporate exit schemes BIM56650 onwards,
- avoidance: tax deferral beyond 15 years BIM56700 onwards.
