"arrangement" has the same meaning as it has in Part 35A;
"associated entities" shall be construed in accordance with subsection (3);
"controlled foreign company charge" has the same meaning as it has in Part 35B;
"domestic tax" means income tax, corporation tax or capital gains 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;
"entity" has the same meaning as it has in Part 35C;
"excluded payment" means a payment, or a portion thereof, made by a company to the extent that it is reasonable to consider that - (a) an amount of income, profits or gains arising from the payment is within the charge to - (i) supplemental tax, (ii) foreign tax at a nominal rate greater than zero per cent, or (iii) domestic tax, other than as applied by this Chapter, or (b) the
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