(a) In this section -
"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;
"Commission Regulation (EC) No. 1998/2006" means Commission Regulation (EC) No. 1998/2006 of 15 December 2006 [OJ No. L 379 of 28.12.2006, p.5] on the application of Articles 86 and 87 of the Treaty to de minimis aid;
"associated company" shall be construed in accordance with section 432;
"EEA state" means a State, other than the State, which is a Contracting Party to the EEA Agreement;
"Employer Job (PRSI) Incentive Scheme" means the scheme provided for in the Social Welfare (Employers' Pay-Related Social Insurance Exemption Scheme) Regulations 2010 (S.I. No. 294 of 2010);
"Employers' Pay-Related Social Insurance" means the contribution specified in section 13(2)(d) of the Social Welfare Consolidation Act 2005;
"excepted trade" has the same meaning as in section 21A;
"net chargeable gains" means cha
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