BIM56100 - Film and audio products: qualifying films: contents

This section contains the following:

It is one of nine chapters covering film and audio products as a whole. The other eight chapters are as follows:

• introduction BIM56000 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.