(1) In this section -
'basis period', in relation to a year of assessment, means the period on the profits or gains of which income tax for the year of assessment is to be finally computed under the Income Tax Acts;
'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, other than the State, which is a contracting party to the EEA Agreement;
'EFTA state' means a state, other than an EEA state, which is a member of the European Free Trade Association;
'relevant individual' means an individual who -
(a) engaged in a specified occupation or carried on a specified profession,
(b) complied with the Income Tax Acts, and
(c) is resident in the State, the United Kingdom, an EEA state or an EFTA state for the retirement year;
'relevant period' means the retirement year and the 14 years of assessment immediately preceding the retirement year;
'relevant years' means th
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