Procedures in relation to Relief for Investment in Films

18 December 2024

Procedures in relation to Relief for Investment in Films

Tax and Duty Manual Part 15-02-06  is no longer relevant as it related to the incentive for investment in film. This scheme closed to new applications in January 2015 and was replaced by the film corporation tax credit.

For guidance in relation to the film corporation tax credit please refer to TDM Part 15-02-04.