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(a) in a case where the territory is a territory with the government of which arrangements having the force of law by virtue of section 826(1) have been made, the entity is regarded as being a resident of that territory under those arrangements, and

(2) In this Chapter, “listed territory” has the same meaning as in section 835YA subject to the modification that references to “an accounting period beginning” shall be read as references to “the making of a payment or distribution”.

“tax period” has the same meaning as it has in section 835Z;