Deferred income agreements Deferred income agreements

1. 60Deferred income agreements which exist when relief claimed
2. 61Meaning of “deferred income agreement in respect of a film”
3. 62Deferred income agreements entered into after relief claimed
4. 63Sections 60 to 62: supplementary
5. 64Transitional provision for years of assessment before the year 2005-06
6. 65Corresponding provision in ITTOIA 2005