Film post production
24/04/1996
Query
Whether the process of post production of a film would qualify for manufacturing relief. In this case the process was more advanced than usual and included the addition of sound,colour and special effects which resulted in the production of a product which was significantly different to the one worked on.
Decision
Allowed. Where post production involves only subtitling, editing or adaption of a film, the process would not qualify for the relief, see Dtx/6210/97.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:6111/95