(1) Section 481A of the Principal Act is amended -

(a) in subsection (1) -

(i) in the definition of "undertaking in difficulty", by the substitution of "Restructuring Guidelines;" for "Restructuring Guidelines.",

(ii) by the insertion of the following definition:

"'valid claim' means a claim in relation to an interim digital games corporation tax credit or a digital games corporation tax credit, as the case may be, which is -

(a) made under and in accordance with this section, and

(b) in respect of which all information which the Revenue Commissioners may reasonably require to enable them to determine if, and to what extent, the credit is due to a digital games development company in respect of an accounting period, has been furnished by that company.",

and

(iii) by the deletion of the definitions of "qualifying period" and "specified amount",

(b) in subsection (13), by the substitution of the following paragraph for paragraph (h):