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Amendment of section 481 of Principal Act (relief for investment in films)
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32. Section 481 of the Principal Act is amended, in subsection (1), in the definition of “eligible expenditure”—
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(a) by the substitution, in paragraph (a), of “the film,” for “the film, and”,
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(b) by the substitution, in paragraph (b), of “subsection (2E), and” for “subsection (2E);”, and
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(c) by the insertion of the following paragraph after paragraph (b):
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“(c) directly by the qualifying company concerned on the provision of labour only services by an individual (not being an eligible individual) for the purposes of the production of the film;”.
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