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 "Member State of the European Communities", and