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Film Regulations 2019 (S.I. No. 119 of 2019)

S.I. No. 119 of 2019
FILM REGULATIONS 2019

The Revenue Commissioners, in exercise of the powers conferred on them by section 481 of the Taxes Consolidation Act 1997 (No. 39 of 1997), with the consent of the Minister for Finance, and with the consent of the Minister for Culture, Heritage and the Gaeltacht in relation to the matters to be considered regarding the issue of certification under section 481(2), hereby make the following regulations:

PART 1

General

1. Citation and commencement

(1) These Regulations may be cited as the Film Regulations 2019.

(2) These Regulations come into operation on 27th March 2019 as respects applications made on or after that date by a producer company for a certificate under section 481 of the Act of 1997, applications to which subsection 24, 25 or 26, as inserted by section 26(1)(o) of the Finance Act 2018, apply and applications to which Regulation 4 apply.