BIM56700 - Film and audio products: avoidance:
tax deferral beyond 15 years: contents
This section contains the following:
| BIM56705 | Overview |
| BIM56710 | Deferred income
agreements |
| BIM56715 | Section 42 claims made
after entering deferred income agreement |
| BIM56720 | Claw back of relief on
entering new deferred income agreement |
| BIM56725 | 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: individual exit schemes
BIM56600 onwards,
- avoidance: corporate exit schemes
BIM56650 onwards,
