(1) Section 481 of the Principal Act is amended -
(a) in subsection (1) -
(i) by inserting the following after the definition of "authorised officer":
"'eligible individual' means an individual who is a citizen of Ireland or of another Member State of the European Communities, or an individual domiciled, resident or ordinarily resident in the State or in another Member State of the European Communities;",
(ii) in the definition of "film", by substituting the following for paragraph (a):
"(a) a film of a kind which is included within the categories of films eligible for certification by the Revenue Commissioners under subsection (2A), as specified in regulations made under subsection (2E), and",
(iii) in the definition of "Minister" by substituting "Arts, Sport and Tourism" for "Arts, Heritage, Gaeltacht and the Islands",
(iv) by substituting the following for the definition of "qualifying film":
"'qualifying film' means a film in respect of which the Revenue Commissioners have issued a
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