Revenue eBrief No. 001/22 – Section 481 Film Corporation Tax Credit
Revenue eBrief No. 001/22 12 January 2022 Section 481 Film Corporation Tax Credit Tax and Duty Manual Part 15-02-04 has been updated to reflect the legislative amendment, introduced in Finance Act 2021, confirming that payments made directly by a qualifying company, in respect of labour only services by an individual for the purposes of a qualifying film, […]
