Schedule 24 of the Principal Act is amended -
(a) in paragraph 1(1) -
(i) by inserting the following before the definition of "foreign tax" (inserted by the Finance Act, 1998):
"'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;",
and
(ii) by inserting the following after the definition of "foreign tax" (as so inserted):
"'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;",
(b) in paragraph 9A -
(i) in subparagraph (3A) (a) (ii) by substituting "relevant Member State" for "Member State of the European Communities", and
(ii) in subparagraph (3A) (b) by substituting "relevant Member State" for "Mem
…