S.I. No. 258/2000 - Finance Act, 2000 (Section 48) (Commencement) Order, 2000. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
- ie)Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.
- ie)Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(
- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2000 S.I. No. 258/2000 - Finance Act, 2000 (Section 48) (Commencement) Order, 2000. S.I. No. 258/2000 - Finance Act, 2000 (Section 48) (Commencement) Order, 2000. AmendmentsLeasuithe I, Bertie Ahern, Acting Minister for Finance, in exercise of the powers conferred on me by section 48
(2)of the Finance Act, 2000 (No. 3 of 2000), hereby order as follows:
- This Order may be cited as the Finance Act, 2000 (Section 48) (Commencement) Order,
- The 20th day of July, 2000, is hereby appointed as the day on which section 48 of the Finance Act, 2000 (No. 3 of 2000), shall come into operation. Given under may Official Seal, This 14th day of August,
- Bertie Ahern, Acting Minister for Finance. Explanatory Note (This note is not part of the Instrument and does not purport to be a legal interpretation) This order appoints the 20th day of July, 2000 as the date for the coming into operation of section 48 of the Finance Act 2000 . This section amends section 481 of the Taxes Consolidation Act, 1997 which provides for tax relief for investment in films by extending the relief to investments made up to 5 April
- The relief was also amended • by increasing the amount of the maximum funding eligible for tax relief by 10 per cent, • abolishing the special uplift of that funding which was available for winter projects and projects where post-production was carried out in the State, • by removing the statutory limit to the amount of section 481 funding which can be raised where the work on production of the film carried on in the State is less than 50 per cent, and by extending the definition of qualifying company (i.e. the company which produces the film) to include a company incorporated or resident outside the State but which is carrying on a trade in the State through a branch or agency. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais