BIM56100 - Film and audio products: qualifying films: contents
This section contains the following:
| BIM56105 | Definition of qualifying films |
| BIM56110 | Films certified on or after 17 April 2002 |
| BIM56115 | Films intended for theatrical release |
| BIM56125 | Transitional relief |
| BIM56130 | Films intended for theatrical release: examples |
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.
