(1) The Principal Act is amended in Chapter 2 of Part 20 by inserting the following section after section 628:

"628A.

(1) In this section -

'chargeable period' means a year of assessment or an accounting period, as the case may be;

'disposal of assets' means a disposal of migrated assets;

'EEA Agreement' means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent amendments to that Agreement;

'EEA State' means a state which is a contracting party to the EEA Agreement;

'electronic means' has the meaning assigned to it in section 917EA(1);

'migrated assets' means the assets of a migrating company, the chargeable gain on the deemed disposal of which was taken into account in determining the amount of relevant tax;

'migrating company' means a company which ceases to be resident in the State and becomes resident, under the law of a relevant territory, in that territory for the purposes of tax;

'migration date' means the date, on or after 1 January 2014, on which a company ceases to be resident in the State;

'relevant event' means -

(a) the appointment of a liquidator to the migrating company,

(b) any event under the law of a relevant territory corresponding to the event specified in paragraph (a),