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

(a) in subsection (1) -

(i) by inserting the following definitions -

"'assisted region’ means an area specified in paragraph (1) of the Annex to the Commission Decision C(2014) 3153;

'certificate' means a certificate issued by the Minister under subsection (2);

'eligible expenditure' means the portion of the total cost of production of a qualifying film that is expended on the production of the film in the State -

(a) directly by the qualifying company concerned on the employment of eligible individuals, in so far as those individuals exercise their employment in the production of the film, and

(b) directly or indirectly by the qualifying company concerned, on the provision of certain goods, services and facilities, as set out in regulations made under subsection (2E);

'Rescuing & Restructuring Guidelines' means the Communication of the Commission on Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty [OJ No. C249, 31.7.2014, p. 1];

'total cost of production', in relation to a qualifying company, means the qualifying expenditure, as determined in accordance with regulations made under subsection (2E), that was wholly, exclusively and necessarily incurred to produce the film;