Section 481 of the Principal Act is amended, in subsection (1), in the definition of "eligible expenditure" -

(a) by the substitution, in paragraph (a), of "the film," for "the film, and",

(b) by the substitution, in paragraph (b), of "subsection (2E), and" for "subsection (2E);", and

(c) by the insertion of the following paragraph after paragraph (b):

"(c) directly by the qualifying company concerned on the provision of labour only services by an individual (not being an eligible individual) for the purposes of the production of the film;".