BIM56600 - Film and audio products: avoidance: individual exit schemes: contents
This section contains the following:
| BIM56605 | Overview |
| BIM56610 | Who is affected by the legislation? |
| BIM56615 | Exit events |
| BIM56620 | Disposals |
| BIM56625 | The exit charge |
| BIM56630 | Capital contribution to the trade |
| BIM56635 | Capital contributions not at risk |
| BIM56640 | 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,
- 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: corporate exit schemes BIM56650 onwards,
- avoidance: tax deferral beyond 15 years BIM56700 onwards.
