Finance Act 2005

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F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)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F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)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F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)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F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)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F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)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F1Ss. 58-71 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)