(1) In this section -
'connected persons' shall be construed in accordance with section 10;
'control' shall be construed in accordance with section 432;
'EEA Agreement' means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent amendments to that Agreement;
'EEA state' means a state which is a contracting party to the EEA Agreement;
'emoluments' has the same meaning as in section 983;
'excluded activities' means -
(a) adventures or concerns in the nature of trade,
(b) dealing in commodities or futures in shares, securities or other financial assets,
(d) professional services companies,
(e) dealing in or developing land,
(f) building and construction,
(g) forestry, and
(h) operations carried out in the coal industry or in the steel and shipbuilding sectors;
'financial activities' has the same meaning as in section 489;
'market value' shall be construed in accordance with section 548;
'option price' means a pr
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