"825B.— (1) In this section—

‘ associated company ', in relation to a relevant employer, means a company which is that employer's associated company within the meaning of section 432 and which is incorporated or resident in a country or jurisdiction which is not a party to the EEA agreement, but with the government of which arrangements are for the time being in force by virtue of section 826(1);

‘ 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;

‘ emoluments ' has the same meaning as in Chapter 4 of Part 42;

‘ relevant emoluments ', in relation to a tax year, means emoluments that are—

(a) paid by a relevant employer or an associated company of that relevant employer to a relevant employee, and

(b) within the charge to tax under Schedule E and to which Chapter 4 of Part 42 has been applied,

for that tax year;

‘ relevant employee ' means an individual who, for a tax year—

(a) is resident in the State for tax purposes, and

(b) is not domiciled in the State,

and who, prior to becoming resident in the State for tax purposes—

(i) was a resident of, and resident in, a country or jurisdiction that is not a party to the EEA Agreement but with the government of which arrangements are for the time being in force by virtue of section 826(1),