Section 430 of the Principal Act is amended -
(a) in subsection (1) by -
(i) the deletion of "or" in the second place in which it occurs in paragraph (d), and
(ii) the insertion of the following after paragraph (d):
"(da) a company controlled by or on behalf of -
(i) a Member State of the European Communities (other than the State) or,
(ii) the government of a territory, with which government, arrangements having the force of law by virtue of section 826 have been made,
and which company is not otherwise a close company, or",
and
(b) by the insertion of the following after subsection (2):
"(2A) For the purposes of this section -
(a) a company shall be treated as controlled by or on behalf of a Member State of the European Communities (other than the State) or the government of a territory with which arrangements having the force of law by virtue of section 826 have been made only if it is under the control of that Member State or the government of that territory, or of persons acting o
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