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Legislation

Finance Act 2005

Crossheading Companies benefited by film relief: exit charges

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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

Companies benefited by film relief: exit charges
Exit event Z: a relevant disposal at an undervalue

Section 68 | Exit event Z: a relevant disposal at an undervalue

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed