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Legislation
Finance Act 2005

Crossheading Companies benefited by film relief: exit charges

  • 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
  1. Chapter 6 Film relief
  2. Crossheading Companies benefited by film relief: exit charges

Crossheading Companies benefited by film relief: exit charges

From legislation.gov.uk

Contents

  1. Section 66 When a chargeable event occurs
  2. Section 67 Consequences of a chargeable event: exit event X or Y
  3. Section 68 Exit event Z: a relevant disposal at an undervalue
  4. Section 69 Consequences of a chargeable event: exit event Z
  5. Section 70 Valuation of the “rights to guaranteed income” and “disposed rights”
  6. Section 71 Meaning of “company” and related terms
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