Can anyone tell me whether it is possible for a married couple to do 2 section 381 film finance schemes in the same year for the maximum €50k each i.e. €100k in total if one spouse does not have enough income taxed at 41% (50k) but the other spouse does. In order words can the spouse with "excess" film fiannce relief transfer it to the other spouse who is already availing of 50k worth of film finance relief and would have capcity to avail of further relief over the 50k individual treshold?