Point in time view as at 19/07/2007.
Finance Act 2007, Cross Heading: Interpretation is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
6U.K.In section 756 of ICTA (interpretation and construction of Chapter 4 of Part 17), after subsection (1) insert—
“(1A)In this Chapter “EEA territory”, in relation to any time, means a territory which is an EEA state at that time other than the United Kingdom.
(1B)But a territory is not to be regarded for the purposes of subsection (1A) above as an EEA state at any time if—
(a)it is not a member State at that time, and
(b)there are no arrangements made in relation to the territory having effect by virtue of section 173 of the Finance Act 2006 (international tax enforcement arrangements) at that time.”
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