This section contains the following:
| BIM56305 | Overview |
| BIM56310 | Capital allowance treatment |
| BIM56315 | Time when film completed
|
| BIM56317 | Claims for relief |
| BIM56318 | Allocating expenditure under ITTOIA |
| BIM56320 | Preliminary expenditure |
| BIM56325 | Write-off over three years: overview |
| BIM56330 | Write-off over three years: basic rules |
| BIM56335 | Write-off over three years: practice before FA05 |
| BIM56340 | Write-off over three years: restrictions on relief on or after 2 December 2004: production expenditure |
| BIM56345 | Write-off over three years: restrictions on relief on or after 2 December 2004: acquisition expenditure |
| BIM56350 | Write-off over three years: restrictions on relief on or after 2 December 2004: transitional rules |
| BIM56355 | Write-off over three years: restrictions on relief on or after 2 December 2004: examples |
| BIM56360 | Restrictions on relief on or after 2 December 2004: double dipping |
| BIM56365 | Restrictions on relief on or after 2 December 2004: double dipping transitional rules |
| BIM56370 | Restrictions on relief on or after 2 December 2004: transitional rules to prevent multiple acquisitions |
| BIM56375 | Restrictions on relief on or after 2 December 2004: double dipping: examples |
| BIM56380 | Write-off where production expenditure is £15 million or less |
| BIM56385 | When expenditure is incurred: deferments and participations |
It is one of nine chapters covering film and audio products as a whole. The other eight chapters are as follows:
