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S.I. No. 256/2006 - Finance Act 2006 (Commencement of Section 18(1)(a)) Order 2006

S.I. No. 256/2006 - Finance Act 2006 (Commencement of Section 18

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(1)(a)) Order 2006 S.I. No. 256/2006 - Finance Act 2006 (Commencement of Section 18
(1)(a)) Order 2006 AmendmentsLeasuithe Statutory Instruments S.I. No. 256 of 2006 Order Entitled Finance Act 2006 (Commencement of Section 18
(1)(a)) Order 2006 Made by the Minister for Finance I, Brian Cowen, in exercise of the powers conferred on me by sections 18
(2)and 130
(9)of the Finance Act 2006 (No. 6 of 2006) hereby order as follows: 1. This Order may be cited as the Finance Act 2006 (Commencement of Section 18
(1)(a)) Order
  2. The 18th day of May 2006 is appointed as the day on which section 18
(1)(a) of the Finance Act 2006 comes into operation as respects any application made on or after that date by a qualifying company (within the meaning of section 481 of the Taxes Consolidation Act 1997 (No. 39 of 1997)) for a certificate under the said section 481 in relation to a film. GIVEN under my Official Seal, 18th May 2006. Brian Cowen Minister for Finance. Explanatory Note (This note is not part of the Instrument and does not purport to be a legal interpretation.) This Order commences, with effect from 18 May 2006, section 18
(1)(a) of the 2006 Finance Act, relating to the tax relief for investment in films. Section 18
(1)(a increases the percentage of expenditure on a qualifying film that is eligible for tax relief under section 481 of the Taxes Consolidation Act 1997 to 80 per cent for all qualifying films. Previously the levels ranged from 55 per cent to 66 per cent depending on the size of the film budget. In addition, the overall ceiling on qualifying expenditure for any one film is increased from €15,000,000 to €35,000,000. 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

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