(1) Subject to subsection (1A), in this section -

'the Acts' has the same meaning as it has in section 28C;

'Covid-19 relevant tax' means relevant tax, as referred to in subsection (12) of section 28B, due and payable during Period 1 in accordance with that subsection;

'Covid-19 entitlement' means an entitlement to payment of an amount under -

(a) section 485 of the Taxes Consolidation Act 1997,

(b) section 28B,

(c) any of the following schemes:

(i) the scheme commonly known as the Live Performance Support Scheme Strand II;

(ii) the scheme commonly known as the Live Performance Support Scheme Phase 3;

(iii) the scheme commonly known as the Live Performance Restart Grant Scheme;

(iv) the scheme commonly known as the Live Local Performance Support Scheme;

(v) the scheme commonly known as the Commercial Entertainment Capital Grant Scheme;

(vi) the scheme commonly known as the Music and Entertainment Business Assistance Scheme;