Chapter 6U.K.Film relief
Tax relief for limited-budget filmsU.K.
F158Relief for production and acquisition expenditure on limited-budget filmsU.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F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)
Restrictions on reliefU.K.
F159Restrictions on relief for production and acquisition expenditureU.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F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)
Deferred income agreementsU.K.
F160Deferred income agreements which exist when relief claimedU.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F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)
F161Meaning of “deferred income agreement in respect of a film”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F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)
F162Deferred income agreements entered into after relief claimedU.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F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)
F163Sections 60 to 62: supplementaryU.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F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)
F164Transitional provision for years of assessment before the year 2005-06U.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F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)
F165Corresponding provision in ITTOIA 2005U.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F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)
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)