BIM56650 - Film and audio products: avoidance: corporate exit schemes: contents
This section contains the following:
| BIM56655 | How schemes work |
| BIM56660 | Companies affected |
| BIM56665 | Agreements that guarantee an amount of income |
| BIM56670 | Chargeable events |
| BIM56675 | The exit charge |
| BIM56680 | Valuation of rights |
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: individual exit schemes BIM56600 onwards,
- avoidance: tax deferral beyond 15 years BIM56700 onwards.
