2In 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.”