# Finance Act 2019, Paragraph 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.”

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/8/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-8/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.