BIM56700 - Film and audio products: avoidance: tax deferral beyond 15 years: contents

This section contains the following:

BIM56705Overview
BIM56710Deferred income agreements
BIM56715Section 42 claims made after entering deferred income agreement
BIM56720Claw back of relief on entering new deferred income agreement
BIM56725Examples

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: corporate exit schemes BIM56650 onwards,