(a) In this subsection -
"arrangements" means arrangements having the force of law by virtue of section 826(1) or arrangements made with the government of a territory which on completion of the procedures set out in section 826(1) will have the force of law;
"relevant territory" means -
(i) a Member State of the European Communities other than the State, or
(ii) not being such a Member State, a territory with the government of which arrangements have been made;
(iii) [deleted]
"tax", in relation to a relevant territory, means any tax imposed in that territory which corresponds to income tax or corporation tax, as is appropriate, in the State.
(b) For the purposes of this subsection, a person shall be regarded as being a resident of a relevant territory if -
(i) in a case where the relevant territory is a territory with the government of which arrangements have been made and have effect in accordance with the provisions of those arrangements, the person is regarded as being a reside
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