1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 2011
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  1. Finance Act 2011 (No. 6)
  2. Part 1 Income Levy, Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-41)
  3. Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 20-33)
  4. 32. Amendment of section 481 (relief for investment in films) of Principal Act.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 October 2012 - onwards
  Version 2 of 2    

32. Amendment of section 481 (relief for investment in films) of Principal Act.

(1) The Principal Act is amended in section 481 -

(a) in subsection (1) in the definition of "qualifying period" by substituting "31 December 2015" for "31 December 2012", and

(b) in subsection (8) by substituting "the year of assessment 2015" for "the year of assessment 2012", and

(c) in subsection (9) by substituting "the year of assessment 2015" for "the year of assessment 2012".

(2) This section comes into operation on such day as the Minister for Finance may by order appoint.

Comparing proposed amendment...
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