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Contents

Legislation

Finance Act 2005

Crossheading Deferred income agreements

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Section 60 Deferred income agreements which exist when relief claimed
Section 61 Meaning of “deferred income agreement in respect of a film”
Section 62 Deferred income agreements entered into after relief claimed
Section 63 Sections 60 to 62: supplementary
Section 64 Transitional provision for years of assessment before the year 2005-06
Section 65 Corresponding provision in ITTOIA 2005

Deferred income agreements
Meaning of “deferred income agreement in respect of a film”

Section 61 | Meaning of “deferred income agreement in respect of a film”

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed