Sch 8 para 2
In paragraph 1 (circumstances in which plan may be entered into: company ceasing to be resident in UK)— (a) in subparagraph (1)(b) for “another” substitute “ a relevant ” , (b) in subparagraph (5) for “an” substitute “ a relevant ” , (c) in subparagraph (6) for “other” substitute “ relevant ” , and (d) in subparagraph (7) at the end insert ; “ relevant EEA state ” means an EEA state that is— (a) a member of the European Union, or (b) a party to an agreement with the United Kingdom that provides for mutual assistance equivalent to that provided for by Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes.