(1) In this section -
'foreign tax' means a tax chargeable under the laws of a territory in relation to which -
(a) arrangements (in this section referred to as 'the arrangements') having the force of law by virtue of section 826 or 898P of this Act or section 106 of the Capital Acquisitions Tax Consolidation Act 2003 apply, or
(b) the Convention on Mutual Administrative Assistance in Tax Matters which was done at Strasbourg on 25 January 1988, or any Protocol to the Convention (such Convention or Protocol, as the case may be, referred to in this section as 'the Convention'), having the force of law by virtue of section 826, applies;
'liability to foreign tax', in relation to a person, means any liability in relation to foreign tax to which the person is or may be, or may have been, subject, or the amount of any such liability.
(2) For the purposes of complying with provisions with respect to the exchange of information contained in the arrangements or in the Convention, sections 900,
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