Taxation (Cross-border Trade) Act 2018 (c. 22)

SCHEDULES

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.