Clause 41

by deleting the definition of “prescribed arrangement” in subsection (1) and substituting the following definition:“ “prescribed arrangement” means an avoidance of double taxation arrangement which contains an EOI provision, or an EOI arrangement;”; and

by deleting subsection (4) and substituting the following subsection:“(4) For the avoidance of doubt, the reference to tax in the definition of “tax position” in subsection (1) is a reference to any type of tax that is covered by the EOI provision of the avoidance of double taxation arrangement in question or by the EOI arrangement in question, and is not limited to income tax or tax of a similar character.”.