Irish Revenue has issued eBrief No. 160/24 on updated guidance on the Section 481 Film Corporation Tax Credit.

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Revenue eBrief No. 160/24 Section 481 Film Corporation Tax Credit

Tax and Duty Manual Part 15-02-04 'Section 481 Film Corporation Tax Credit' has been updated following the commencement of Finance Act 2022 and Finance (No. 2) Act 2023 amendments extending the operation of the…