The Minister for Finance has signed a Commencement Order (S.I. 560 of 2008) in respect of the extension of film relief to 31 December 2012. This Order relates to Finance Act 2008 and not Finance (No. 2) Act 2008.
The Order does not deal with the increase in the total investment from €35 million to €50 million. In addition, the changes in the Finance (No. 2) Act 2008 in relation to the increase the allowable percentage of a film investment from 80% to 100% and the allowable amount from €31,750 to €50,000, are not dealt with.
S.I. 560 of 2008 is available from the Government Publications Office.