24. Exemption of certain profits arising from production, maintenance and repair of certain musical instruments
The Principal Act is amended, in Chapter 1 of Part 7, by the insertion of the following section after section 216E:
(1) In this section -
'Commission Regulation (EU) No. 1407/2013' means Commission Regulation (EU) No. 1407/2013 of 18 December 2013 [OJ No. L352, 24.12.2013, p. 1.] on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid;
'early Irish harp' means a harp instrument which is -
(a) traditionally referred to in the Irish language as 'cruit' or 'cláirseach' by reason of its characteristics and shape,
(b) traditionally played with the left hand above the right and with the fingernails,
(c) strung with 29 or 30 metal strings, that emerge through eyelets set in a solid soundboard which has been hollowed out from behind, which are held in place along the harmonic curve by the tuning and bridge pins, without a semitone lever system, and
(d) traditionally associated with a relevant musical practice;
'Irish lever harp' means a harp instrument which -
(a) is traditionally referred to in the Irish language as 'cruit' or 'cláirseach' by reason of its characteristics and shape,
(b) is traditionally played with the right hand above the left and with the tips or pads of the fingers,