(1)

(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 resident of that territory under those arrangements, and