(1)In the Interpretation Act 1978 (c. 30), in Schedule 1 (defined expressions), after the definition of “Crown Estate Commissioners” insert—
““EEA agreement” means the agreement on the European Economic Area signed at Oporto on 2nd May 1992, together with the Protocol adjusting that Agreement signed at Brussels on 17th March 1993, as modified or supplemented from time to time. [The date of the coming into force of this paragraph.]
“EEA state”, in relation to any time, means—
(a)a state which at that time is a member State; or
(b)any other state which at that time is a party to the EEA agreement. [The date of the coming into force of this paragraph.]”
(2)In that Act, in section 24 (application to Northern Ireland), in subsection (4), after “The Corporation Tax Acts” insert— “ EEA agreement and EEA state; ”.
(3)In the Scotland Act 1998 (Transitory and Transitional Provisions) (Publication and Interpretation etc of Acts of the Scottish Parliament) Order 1999 (S.I. 1999/1379), in Schedule 2 (general definitions), after the definition of “Devolution issue” insert—
““EEA agreement” means the agreement on the European Economic Area signed at Oporto on 2nd May 1992, together with the Protocol adjusting that Agreement signed at Brussels on 17th March 1993, as modified or supplemented from time to time.
“EEA state”, in relation to any time, means—
(a)a state which at that time is a member State; or
(b)any other state which at that time is a party to the EEA agreement.”
(4)The amendment made by subsection (3) does not have effect in relation to—
(a)an Act of the Scottish Parliament passed before the commencement of this section; or
(b)Scottish subordinate legislation (within the meaning of the Order referred to in subsection (3)) made before the commencement of this section.