(1) In this Chapter -
"chargeable period" has the same meaning as in section 321(2);
"deemed disposal" ;
"EEA Agreement" means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by the Protocol signed at Brussels on 17 March 1993;
"EEA state" means a State, other than the State, which is a Contracting Party to the EEA Agreement;
"foreign life policy" means a policy of assurance on the life of a person commenced - (a) by a branch or agency, carrying on business in an offshore state, of an assurance company, or (b) by an assurance company carrying on business in an offshore state, other than by its branch or agency carrying on business in the State;
"OECD" means the organisation known as the Organisation for Economic Co-operation and Development;
"offshore state" means a State other than the State which is - (i) a Member State of the European Communities, (ii) a State which is an EEA state, or (iii) a State which is a member of the OECD
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