Section 114B of the Value-Added Tax Consolidation Act 2010 is amended -

(a) in subsection (1) -

(i) by the substitution of "Subject to subsection (1A), in this section" for "In this section", and

(ii) by the insertion of the following definition:

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

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

(b) section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020,

(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;