Part 20 of the Principal Act is amended -

(a) in section 615(2)(b)(ii) (inserted by the Finance Act, 1999) by substituting "relevant Member State" for "Member State of the European Communities" in both places where it occurs,

(b) in section 616 -

(i) in subsection (1)(a) by substituting "relevant Member State" for "Member State of the European Communities" in both places where it occurs, and

(ii) by inserting the following after subsection (6):

"(7) For the purposes of this Part -

'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 which is a contracting party to the EEA Agreement;

'relevant Member State' means -

(a) a Member State of the European Communities, or

(b) not being such a Member State, an EEA State which is a territory with the government of which arrangements having the force of law by virtue of section 826 have been made;",