Regulation 3 Amendments to the principal Regulations

after the definition of “company” there shall be inserted—

• ““EEA Agreement” means the Agreement on the European Economic Area signed at Oporto on 2nd May 1992^f2 as adjusted by the Protocol signed at Brussels on 17th March 1993^f3;

• “EEA State” means a State, other than the United Kingdom, which is a Contracting Party to the EEA Agreement;

• “European institution” has the same meaning as in the Banking Co-ordination (Second Council Directive) Regulations 1992^f4;”

after the definition of “release date” there shall be inserted—

• ““relevant authorised person” has the same meaning as in section 333A(12) of the Taxes Act;”.