Film Regulations 2019 (S.I. No. 119 of 2019)
PART 7
Type of expenditure that may be qualifying expenditure on production of a qualifying film
11. Qualifying expenditure
Subject to Regulation 12, the type of expenditure which may be qualifying expenditure on the production of a qualifying film shall include all expenditure incurred on the production of the film from the development phase up to and including post-production together with the cost of providing an archive print.