Chapter 5 of Part 12 of the Principal Act is amended -
(a) in section 410 -
(i) in subsection (1)(a) -
(I) by inserting the following before the definition of "tax" (inserted by the Finance Act, 1999) -
"'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 -
(i) a Member State of the European Communities, or
(ii) 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;",
(II) in the definition of "tax" (inserted by the Finance Act, 1999) by substituting "relevant Member State" for "Member State of the European Communities",
(ii) in subsection (1)(b) -
(I) in subparagraph (i) (inserted by the Finance Act, 1999) by substituting "relevant Member State" for "Membe
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