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.