112EEA related definitions
In this Chapter—
“EEA accounting period” means a period for which an EEA related company has a loss or other amount,
“EEA amount” has the meaning given under Step 1 of section 113(2),
“EEA related company” means a non-UK resident company that—(a)
is resident in an EEA territory, or(b)
is not resident in any EEA territory but is carrying on a trade in an EEA territory through a permanent establishment, and
“EEA territory”, in relation to any time, means a territory outside the United Kingdom that is within the European Economic Area at that time.