The Minister of Finance issued the Finance Act 2011 (Commencement of Section 32) Order 2012. The Order was published on 23 October 2012.
The Order extends the scheme of film relief provided for under section 481 of the Tax Consolidation Act 1997 until 31 December 2015. The scheme, which was due to end for investments made up to 31 December 2012, provides for tax relief for the cost of produc…