Taxation (Cross-border Trade) Act 2018

Section 10

SCHEDULE 3 Eligible developing countries

PART 1 Introduction

1 For the purposes of section 10—

(a) a country or territory is an “eligible developing country” if it is listed in Part 2 or Part 3 of this Schedule;

(b) a country or territory is a “least developed country” if it is listed in Part 2 of this Schedule.

PART 2 Least developed countries

Afghanistan	Congo (Democratic Republic)	Lesotho	Sierra Leone
Angola	Djibouti	Liberia	Solomon Islands
Bangladesh	East Timor	Madagascar	Somalia
Benin	Equatorial Guinea	Malawi	South Sudan
Bhutan	Eritrea	Mali	Sudan
Burkina Faso	Ethiopia	Mauritania	Tanzania
Burma	Gambia (The)	Mozambique	Togo
Burundi	Guinea	Nepal	Tuvalu
Cambodia	Guinea-Bissau	Niger	Uganda
Central African Republic	Haiti	Rwanda	Vanuatu
Chad	Kiribati	Sao Tome and Principe	Yemen
Comoros	Laos	Senegal	Zambia

PART 3 Other eligible developing countries

Armenia	Guyana	Mongolia	Sri Lanka
Bolivia	Honduras	Morocco	Swaziland
Cameroon	India	Nauru	Syria
Cape Verde	Indonesia	Nicaragua	Tajikistan
Congo	Ivory Coast	Nigeria	Tonga
Cook Islands	Jordan	Niue	Tunisia
Egypt	Kenya	Occupied Palestinian Territories	Ukraine
El Salvador	Kosovo	Pakistan	Uzbekistan
Georgia	Kyrgyzstan	Papua New Guinea	Vietnam
Ghana	Micronesia	Philippines	Zimbabwe
Guatemala	Moldova	Samoa

PART 4 Power to amend Parts 2 and 3

2 (1) The Secretary of State may by regulations add countries or territories to or remove them from a list in Part 2 or 3 if the Secretary of State is satisfied that—

(a) in the case of the list in Part 2, the country or territory has become, or ceased to be, a least developed country or territory;

(b) in the case of the list in Part 3, the country has become, or ceased to be, a country or territory that is similarly situated to the other countries and territories listed in Part 3, in terms of its economic characteristics.

(2) In determining whether a country or territory has become or ceased to be a least developed country or territory, the Secretary of State must have regard to its classification by the United Nations.

(3) In determining whether a country or territory has become or ceased to be similarly situated to the other countries and territories listed in Part 3, the Secretary of State must have regard, among other things, to its classification by the World Bank.

(4) The Secretary of State may by regulations amend a list in Part 2 or 3 to reflect a change in the name of a country or territory.