Companies benefited by film relief: exit chargesU.K.
F166When a chargeable event occursU.K.
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Textual Amendments
F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)
F167Consequences of a chargeable event: exit event X or YU.K.
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Textual Amendments
F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)
F168Exit event Z: a relevant disposal at an undervalueU.K.
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Textual Amendments
F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)
F169Consequences of a chargeable event: exit event ZU.K.
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Textual Amendments
F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)
F170Valuation of the “rights to guaranteed income” and “disposed rights”U.K.
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Textual Amendments
F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)
F171Meaning of “company” and related termsU.K.
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Textual Amendments
F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)