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41. (1) Section 481 of the Principal Act is amended, in subsection (1), in paragraph (c) of the definition of “film corporation tax credit”, by the substitution of “€125,000,000” for “€70,000,000”.
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(2) Subsection (1) shall apply to a qualifying film (within the meaning of section 481 of the Principal Act) in respect of which the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media issues a certificate (within the said meaning) after the coming into operation of this section.
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