Two sections of Finance Act 2024 are of particular interest to the audiovisual sector in Ireland. The first is s48, which implements amendments to s481 TCA 1997 that will deliver an enhanced tax credit value for qualifying lower-budget feature films. The second, s49, introduces a new s487A to TCA 1997, which, once commenced, will establish an entirely separate tax credit for “unscripted” television productions.
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