Part 2 U.K.Income tax, corporation tax and capital gains tax

Chapter 6 U.K.Film relief

Companies benefited by film relief: exit charges U.K.

F1 66When a chargeable event occurs U.K.

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Textual Amendments

F1 Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)

F1 67Consequences of a chargeable event: exit event X or Y U.K.

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Textual Amendments

F1 Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)

F1 68Exit event Z: a relevant disposal at an undervalue U.K.

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Textual Amendments

F1 Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)

F1 69Consequences of a chargeable event: exit event Z U.K.

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Textual Amendments

F1 Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)

F1 70Valuation of the “rights to guaranteed income” and “disposed rights” U.K.

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Textual Amendments

F1 Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)

F1 71Meaning of “company” and related terms U.K.

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Textual Amendments

F1 Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)