(1) In this Regulation -

"foreign tax" means a tax chargeable under the laws of a territory other than the State in relation to which the Council Directive applies;

"liability to foreign tax", in relation to a person, means any liability in relation to foreign tax to which the person is or may be, or may have been, subject, or the amount of any such liability.

(2) For the purposes of complying with provisions with respect to the exchange of information contained in the Council Directive, sections 900, 901, 902, 902A, 905, 906A, 907 and 908 of the Act of 1997 shall, subject to paragraph (3) and Regulation 14A, have effect-

(a) as if references in those sections to tax included references to foreign tax within the meaning of this Regulation, and

(b) as if references in those sections to liability, in relation to a person, included references to liability to foreign tax within the meaning of this Regulation, in relation to a person.