BIM56400 - Film and audio products: tax deferral schemes for qualifying films: contents
This section contains the following:
| BIM56405 | Overview |
| BIM56410 | Accountancy treatment |
| BIM56415 | Tax treatment of lessor |
| BIM56420 | Tax treatment of the lessee |
| BIM56425 | Security arrangements |
| BIM56430 | Terms of lease or licence |
| BIM56435 | Sale price |
| BIM56440 | Pre-sales agreements |
| BIM56445 | Exit schemes |
| BIM56450 | Sales at market value |
| BIM56455 | Partnership example |
| BIM56460 | Company example |
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,
- avoidance BIM56500 onwards,
- avoidance: individual exit schemes BIM56600 onwards,
- avoidance: corporate exit schemes BIM56650 onwards,
- avoidance: tax deferral beyond 15 years BIM56700 onwards.
