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Amendment of section 481 (relief for investment in films) of Principal Act.
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32.— (1) The Principal Act is amended in section 481—
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(a) in subsection (1) in the definition of “qualifying period” by substituting “31 December 2015” for “31 December 2012”, and
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(b) in subsection (8) by substituting “the year of assessment 2015” for “the year of assessment 2012”, and
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(c) in subsection (9) by substituting “the year of assessment 2015” for “the year of assessment 2012”.
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(2) This section comes into operation on such day as the Minister for Finance may by order appoint.
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