A number of Commencement Orders have issued in the past weeks. SI 76 of 2009 lists further energy efficient products whose capital cost will be eligible for accelerated capital allowances; SI 91 of 2009 deals with F(No. 2)08 s37 Energy Efficient Equipment; SI 97 of 2009 deals with F(No 2)08 s28(1) Film Relief; SI 98 of 2009 deals with FA08 s32(1)(b) Film Relief.
Section 28(1) of Finance (No. 2) Act 2008 provides for an increase in the allowable percentage of a film investment from 80% to 100%; and the allowable amount from €31,750 to €50,000. Section 31(1)(b) of Finance Act 2008 provides for an increase in the overall ceiling per film from €35m to €50m.
The above Commencement Orders are available from the Government Publications Office.