Crossheading Companies benefited by film relief: exit charges
From legislation.gov.uk
Contents
- Section 66 When a chargeable event occurs
- Section 67 Consequences of a chargeable event: exit event X or Y
- Section 68 Exit event Z: a relevant disposal at an undervalue
- Section 69 Consequences of a chargeable event: exit event Z
- Section 70 Valuation of the “rights to guaranteed income” and “disposed rights”
- Section 71 Meaning of “company” and related terms