14. (1) The copyright in a musical work shall not be infringed by a person (in this section referred to as the “manufacturer”) who makes a sound recording or a copy of the work or of an adaptation thereof in the Republic, whether from an imported disc, tape, matrix or otherwise, if―
(2) Where a sound recording or copy comprises, with or without other material, a performance of a musical work or of an adaptation of a musical work in which words are sung or are spoken that are incidental to, or in association with, the music and no copyright subsists in that work or, if copyright does subsist therein, the conditions specified in subsection (1) are fulfilled in relation to such copyright and―
the making of the sound recording or copy shall not constitute an infringement of the copyright in the literary work.
(3) For the purposes of this section an adaptation of a work shall be deemed to be similar to an adaptation thereof contained in a previous sound recording or copy if the two adaptations do not substantially differ in their treatment of the work, either in respect of style or, apart from any difference in number, in respect of the performers required to perform them.
(4) A manufacturer may for the purposes of paragraph (a) of subsection (1) make the prescribed enquiries in order to ascertain whether the previous copies referred to in that paragraph were previously made in or imported into the Republic, and if the owner of the copyright fails to reply to such enquiries within the prescribed period, the said previous copies shall be taken to have been made or imported, as the case may be, with the licence of the owner of the copyright.
(5) The preceding provisions of this section shall apply also with reference to sound recordings or copies of a substantial part of a work or an adaptation thereof: Provided that the provisions of subsection (1) shall not apply with reference to―