(1) Section 481 of the Principal Act is amended -

(a) in subsection (1) -

(i) by substituting the following for the definitions of "broadcast" and "broadcaster":

"'broadcast' has the meaning assigned to it by section 2 of the Broadcasting Act 2009;

'broadcaster' means a person who has responsibility for a 'broadcasting service' as defined in section 2 of the Broadcasting Act 2009;",

and

(ii) in paragraph (c) of the definition of "film corporation tax credit" by substituting "€70,000,000" for "€50,000,000",

and

(b) in subsection (3A)(c)(II) by substituting "fortieths" for "forty-firsts".

(2) Section 851A of the Principal Act is amended -

(a) in subsection (1) by inserting the following definition after the definition of "agent":

"'film corporation tax credit' means that credit within the meaning assigned to it by section 481;",

and