Sections 826 and 833.

Part 1

Interpretation

1.

(1) In this Schedule, except where the context otherwise requires -

''aggregate income for the tax year'' has the same meaning as in section 531AL;

''aggregate of the tax value of the reduction'' means the income tax value of the amount by which all income for which credit is to be allowed for foreign tax is treated as reduced in accordance with subparagraph (3)(c) of paragraph 7 ascertained by subtracting the income tax that is chargeable in respect of the year of assessment from the income tax that would be chargeable if all income for which credit is to be allowed for foreign tax had not been reduced in accordance with subparagraph (3)(c) of paragraph 7;

"arrangements" means arrangements for the time being in force by virtue of section 826(1);

"the Irish taxes" means income tax, income levy, universal social charge and corporation tax;

''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;

''EEA State'' means a state which is a contracting party to the EEA Agreement;

"fiscal year" has the meaning given to it in section 111A(1);