Companies benefited by film relief: exit charges Companies benefited by film relief: exit charges

1. 66When a chargeable event occurs
2. 67Consequences of a chargeable event: exit event X or Y
3. 68Exit event Z: a relevant disposal at an undervalue
4. 69Consequences of a chargeable event: exit event Z
5. 70Valuation of the “rights to guaranteed income” and “disposed rights”
6. 71Meaning of “company” and related terms