Part 2Income tax, corporation tax and capital gains tax
Chapter 6Film relief
Companies benefited by film relief: exit charges
F166When a chargeable event occurs
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F167Consequences of a chargeable event: exit event X or Y
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F168Exit event Z: a relevant disposal at an undervalue
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F169Consequences of a chargeable event: exit event Z
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F170Valuation of the “rights to guaranteed income” and “disposed rights”
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F171Meaning of “company” and related terms
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