Finance Act, 2002
|
Application of section 130 (matters to be treated as distributions) of Principal Act. |
39.—Section 130 of the Principal Act is amended— | |
(a) in subsection (3)— | ||
(i) in paragraph (b) by substituting “relevant Member State” for “Member State of the European Communities”, | ||
(ii) in paragraph (c) (inserted by the Finance Act, 1999 ) by substituting “relevant Member State” for “Member State of the European Communities”, and | ||
(iii) by inserting the following after paragraph (c) (inserted by the Finance Act, 1999 )— | ||
“(d) For the purposes of this subsection and subsection (4)— | ||
‘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; | ||
‘relevant Member State’ means— | ||
(i) a Member State of the European Communities, or | ||
(ii) 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 have been made.”, | ||
and | ||
(b) in subsection (4)(c) by substituting “relevant Member State” for “Member State of the European Communities”. |