(1) In this section -
'associated company', in relation to a relevant employer, means a company which is that employer's associated company within the meaning of section 432 and which is incorporated or resident in a country or jurisdiction which is not a party to the EEA agreement, but with the government of which arrangements are for the time being in force by virtue of section 826(1);
'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;
'emoluments' has the same meaning as in Chapter 4 of Part 42;
'relevant emoluments', in relation to a tax year, means emoluments that are -
(a) paid by a relevant employer or an associated company of that relevant employer to a relevant employee, and
(b) within the charge to tax under Schedule E and to which Chapter 4 of Part 42 has been applied,
for that tax year;
'relevant employee' means an individual who, for a tax year -
(a) is resident
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