(1) In this section -
"2010 Directive" means Council Directive 2010/24/EU of 16 March 2010 [OJ No. L84, 31.3.2010, p.1] concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures;
"chargeable period" means a year of assessment or an accounting period, as the case may be;
"disposal of assets" means a disposal of migrated assets;
"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;
"electronic means" has the meaning assigned to it in section 917EA;
"migrated assets" means the assets the chargeable gain on the deemed disposal of which was taken into account in determining the amount of tax;
"migration date" means the date on which a disposal is deemed to have been made by virtue of section 627(2);
"relevant period", in respect of which a statement under paragraph (b) of subsection (5) is to be made, is the calendar year immediately prece
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