OBS_VALUE: <ul><li><a href=http://www.irishstatutebook.ie/1997/en/act/pub/0039/print.html target=_blank>Taxes consolidation Act 1997(Act No. 39 of 1997, last amended 5 June 2018)</a></li><li><a href=http://www.irishstatutebook.ie/eli/2015/si/4/made/en/print target=_blank>Film Regulations 2015(S.I. No. 4/2015, not updated since)</a></li><li><a href=http://www.revenue.ie/en/tax/it/leaflets/it57.html target=_blank>Film Relief(Irish Tax and Customs, Film Relief - IT57)</a></li></ul>