(1) In this section -

"assisted region" means an area specified in paragraph (1) of the Annex to the Commission Decision C(2014) 3153;

'broadcast' has the meaning assigned to it by section 2 of the Broadcasting Act 2009;

'broadcaster' means a person who has responsibility for a 'broadcasting service' as defined in section 2 of the Broadcasting Act 2009;

'certificate' means a certificate issued by the Minister under subsection (2);

'director' shall be construed in accordance with section 433(4);

"eligible expenditure" means the portion of the total cost of production of a qualifying film that is expended on the production of the film in the State -

(a) directly by the qualifying company concerned on the employment of eligible individuals, in so far as those individuals exercise their employment in the production of the film,

(b) directly or indirectly by the qualifying company concerned, on the provision of certain goods, services and facilities, as set out in regulations made under subsection (2E), and