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Amendment of section 481 (relief for investment in films) of Principal Act.
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32.— (1) Section 481 of the Principal Act is amended—
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(a) in subsection (1) by substituting “31 December 2012” for “31 December 2008” in the definition of “qualifying period”,
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(b) in subsection (2)(c) by substituting “€50,000,000” for “€35,000,000”,
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(c) in subsection (8) by substituting “the year of assessment 2012” for “the year of assessment 2008”, and
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(d) in subsection (9) by substituting “the year of assessment 2012” for “the year of assessment 2008”.
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(2) This section comes into operation on such day or days as the Minister for Finance may by order or orders appoint and different days may be appointed for different purposes or different provisions.
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