S.I. No. 401/2012 - Finance Act 2011 (Commencement of Section 32) Order 2012.

1. This Order may be cited as the Finance Act 2011 (Commencement of Section 32) Order 2012.

2. The day of the making of this Order is appointed as the day on which

section 32

of the

Finance Act 2011

(No. 6 of 2011) comes into operation.

GIVEN under my Official Seal,

18 October 2012.

MICHAEL NOONAN,

Minister for Finance.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

This Order commences subsections 1(

a

), 1(

b

), and 1(

c

) of

section 32

of the

Finance Act 2011

and thereby extends the scheme of film relief provided for under

Section 481

of the

Taxes Consolidation Act 1997

from 31 December 2012 to 31 December 2015.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

23

rd October

, 2012.

I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers conferred on me by

section 32

(2) of the

Finance Act 2011

hereby order as follows