Finance (No. 2) Act 2013

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

24. (1) Section 481 of the Principal Act is amended in subsection (1) by substituting the following for the definition of “eligible individual”:

“ ‘eligible individual’ means an individual employed by a qualifying company for the purposes of the production of a qualifying film;”.

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