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

(a) in subsection (1) -

(i) by the substitution of the following definition for the definition of "date of completion":

"'date of completion' means -

(a) in the case of a qualifying digital game in respect of which a post-release extension of an interim certificate has not been granted, the earlier of -

(i) the date on which the game is first made available to the public, or

(ii) where the game is commissioned by an undertaking other than the digital games development company, the date on which the game is first provided by the digital games development company to the undertaking,

and

(b) in the case of a qualifying digital game in respect of which a post-release extension of an interim certificate has been granted, the earlier of -

(i) the last date on which post-release digital content is made available to the public before an application for a final certificate is made by the digital games development company, or