(a) A qualifying company making a relevant payment shall deduct from the amount of the payment the appropriate tax in relation to the payment.
(b) The specified person shall allow such deduction on the receipt of the residue of the payment.
(c) The qualifying company shall be acquitted and discharged of such amount as is represented by the deduction, as if that amount had actually been paid to the specified person.
(a) A specified person shall be entitled to have the amount of the relevant payment reduced by the amount of expenditure, which was not reimbursed or is not reimbursable, that was incurred in the provision of artistic services to a qualifying company.
(b) The amount of expenditure referred to in paragraph (a) shall be computed as if the artistic services provided to the qualifying company was a separate trade and the expenditure was incurred for the purposes of that trade.
(c) A specified person may make a claim to the Revenue Commissioners in respect of expenditure
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