BIM56500 - Film and audio products: avoidance: contents
This section contains the following:
| BIM56505 | Overview of what to look out for |
| BIM56510 | Where to find guidance |
| BIM56515 | Deferments and participations: films completed before 17 April 2002 |
| BIM56520 | Reinvestments |
| BIM56525 | Transfer pricing |
| BIM56530 | Successive acquisitions |
| BIM56535 | Partnership loss manipulation schemes |
| BIM56540 | Partnership loss manipulation: restriction of relief for non active partners |
| BIM56542 | Partnership loss manipulation: restriction of relief for non active partners: commencement |
| BIM56545 | Partnership loss manipulation: risk free contribution schemes |
| BIM56550 | Partnership loss manipulation: risk free contribution: legislation |
| BIM56555 | Partnerships: losses derived from exploiting a licence: schemes |
| BIM56560 | Partnerships: losses derived from exploiting a licence: legislation |
| BIM56565 | Guaranteed income schemes: overview |
| BIM56570 | Guaranteed income schemes: legislation |
| BIM56575 | Guaranteed income schemes: exempt expenditure |
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: individual exit schemes BIM56600 onwards,
- avoidance: corporate exit schemes BIM56650 onwards,
- avoidance: tax deferral beyond 15 years BIM56700 onwards.
