(1) Section 153 of the Principal Act is amended, in subsection (1) -

(a) in the definition of "qualifying non-resident person" -

(i) by the deletion of "or" before paragraph (b),

(ii) in paragraph (b), by the substitution of "this section, or" for "this section;",

and

(iii) by the insertion of the following paragraph after paragraph (b):

"(c) a scheme referred to in section 172C(2)(bd);",

(b) in the definition of "relevant territory" -

(i) in paragraph (a), by the insertion of "or an EEA state," after "European Communities", and

(ii) in paragraph (b), by the insertion of "or an EEA state" after "Member State", and

(c) by the insertion of the following definitions:

"‘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;