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Chapter 2
Income Tax
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Amendment of section 42 of Act of 1997
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23. Section 42(1) of the Act of 1997 is amended by the substitution of the following definition for the definition of “relevant State”:
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“ ‘relevant State’ means—
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(a) a Member State of the European Union, or
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(b) not being such a Member State, an EEA state which is a territory with the government of which arrangements having the force of law by virtue of section 826(1) have been made,
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and, in addition to what is specified in paragraphs (a) and (b), shall be deemed to include the United Kingdom.”.
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