(a) In this section -
"dependent relative", in relation to an individual, means any of the persons mentioned in paragraph (a) or (b) of subsection (2), or in paragraph (a) or (b) of subsection (2A), of section 466 in respect of whom the individual is entitled to a tax credit under that section;
"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 (including the State) which is a contracting party to the EEA Agreement;
"loan" means any loan or advance or any other arrangement whatever by virtue of which interest is paid or payable;
"qualifying interest", in relation to an individual and a year of assessment, means - (i) as respects a year of assessment before 2018, the amount of interest paid by the individual in respect of a qualifying loan, (ii) as respects the year of assessment 2018, 75 per cent of the amount of interest paid by the individua
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