(1) In this Chapter -
"chargeable period" has the same meaning as in section 321(2);
"deemed disposal" means a disposal of the type provided for in section 747E(6);
"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;
"material interest" shall be construed in accordance with section 743;
"OECD" means the organisation known as the Organisation for Economic Co-operation and Development;
"offshore fund" has the meaning assigned to it by section 743;
"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, the government of which have entered into arrangements having the force of law by virtue of section 826(1)(a);
"relevant event" means
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