4. Application for certification – transitional arrangements

(1) This regulation applies where the Irish production of a film has commenced in advance of the commencement of these regulations, where

(a) no application was made to the Revenue Commissioners for a certificate in relation to that film, or

(b) an application was made but no authorisation has been issued by the Minister under section 481 of the Act of 1997 as it stood prior to amendment by section 26 of Finance Act 2018.

(2) Notwithstanding regulation 3(1):

(a) in respect of a film to which paragraph (1)(a) applies, an application for certification to the Minister under section 481(1A) of the Act of 1997 may be made in respect of a film to which this regulation applies at any time on or before 30 April 2019,

(b) in respect of a film to which paragraph (1)(b) applies, the application for certification to the Revenue Commissioners shall be treated as an application to the Minister under section 481(1A) of the Act of 1997.

(3) For the purposes of section 481(1B) of the Act of 1997, all applications made under this regulation shall be treated as having been made on 31 December 2018.