I move recommendation No. 14: In page 102, between lines 6 and 7, to insert the following: “Report on Tax Credit for Regional Film Development 42. The Minister shall within 3 months of the passing of this Act prepare and lay before both Houses of the Oireachtas a report on the impact of retaining the enhanced tax credit for regional film development at its original level until 31st December 2028.”. Section 481, as the Minister is aware, is a very important measure within the finance legislation, with the rate of ta…