(a) In this section, section 626C and Schedule 25A -
"investor company" and "investee company" have the meanings assigned by subsection (2);
"relevant territory" means - (i) a Member State of the European Communities (ii) not being such a Member State, a territory with the government of which arrangements having the force of law by virtue of section 826(1) have been made, or (iii) not being a territory referred to in subparagraph (i) or (ii), a territory with the government of which arrangements have been made which on completion of the procedures set out in section 826(1) will have the force of law;
"tax" in relation to a relevant territory other than the State means any tax imposed in that territory which corresponds to income tax or corporation tax in the State;
"2 year period" means a period ending on the day before the second anniversary of the day on which the period began.
(b) For the purposes of this section, section 626C and Schedule 25A -
(i) a company shall o
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