(1) The Principal Act is amended by inserting the following Chapter after section 529A:

"Chapter 1A Payments in respect of non-resident artistes by companies qualifying for relief for investment in films

Interpretation (Chapter 1A)

529B.

(1) In this Chapter-

'artiste' means an individual who provides artistic services;

'artistic services' means the services of an individual, when provided within the State, in giving a performance in audio-visual works of any kind, including films and television content, which is or may be made available to the public or any section of the public;

'appropriate tax', in relation to a relevant payment, means-

(a) where such payment does not include value-added tax, a sum representing income tax on the amount of that payment at the standard rate in force at the time of payment, and

(b) where such payment includes value-added tax, a sum representing income tax at the standard rate in force at the time of payment on the amount of that payment exclusive of the value-added tax;

'certificate of deduction' means a certificate issued in accordance with section 529D(2);