Finance Act 2020

Amendment of section 481 of Principal Act (relief for investment in films)

19. Section 481 of the Principal Act is amended in subsection (1B)(b) —

(a) in subparagraph (i), by substituting “2021” for “2020”,

(b) in subparagraph (ii), by substituting “after 31 December 2021 but on or before 31 December 2022” for “after 31 December 2020 but on or before 31 December 2021”,

(c) in subparagraph (iii), by substituting “after 31 December 2022 but on or before 31 December 2023” for “after 31 December 2021 but on or before 31 December 2022”, and

(d) in subparagraph (iv), by substituting “2023” for “2022”.