2. Interpretation

In these Regulations, except where the context otherwise requires -

“Act of 1997” means the Taxes Consolidation Act 1997 (No. 39 of 1997);

“completion” means when any commissioning party confirms delivery and acceptance of the film, or when a film has been screened or broadcast in a public viewing; and in the case of a series, the date on which all episodes of the series are delivered and accepted;

“compliance report” means a compliance report as provided for in section 481(2C)(da) of the Act of 1997;

“delivery and acceptance” means the date when a copy of the film, of broadcast quality and rendered in accordance with written agreements, is delivered to the commissioning body or entity, and is not contingent on the delivery of other contracted deliverables such as alternative versions or supporting materials;

“eligible goods, services and facilities” shall be construed in accordance with Part 8;

“film group” means the producer company, the qualifying company and all businesses that are regarded as partner or linked businesses of either company;

“Irish production” means the portion or element of the production of a film carried out in Ireland for which an application is being made under section 481 of the Act of 1997, the commencement date of which shall be the date on which the qualifying company commences the main body of the Irish production, including, as relevant to each film——

(a) the commencement of the principal photography,

(b)the commencement of animation drawings,

(c)the commencement of the first model movement,

(d)the commencement of Irish post production, or

(e)the first day of Irish Digital Shot production;

“linked businesses” has the same meaning as in section 489 of the Act of 1997;

“partner businesses” has the same meaning as in section 489 of the Act of 1997;

“qualifying expenditure” shall be construed in accordance with Part 7;

“series” means a production consisting of two or more episodes commissioned as a series to be shown or capable of being shown on a daily or weekly schedule, the episodes of which may have in common the same cast and crew or the same environment or background;

“top sheet production expenditure summary” means a summary of the total cost of production and eligible expenditure classified into the principal categories of the film production budget or in such a form and containing such information as the Revenue Commissioners may specify.