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Taxation (Cross-border Trade) Act 2018
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- 2018 c. 22
- SCHEDULE 3
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Section 10
SCHEDULE 3U.K.Eligible developing countries
PART 1U.K.Introduction
1U.K.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.
Commencement Information
I1Sch. 3 para. 1 in force at 23.1.2019 by S.I. 2019/69, reg. 2
PART 2U.K.Least developed countries
Commencement Information
I2Sch. 3 Pt. 2 in force at 23.1.2019 by S.I. 2019/69, reg. 2
| Afghanistan | |||
| Angola | |||
| Bangladesh | |||
| Benin | |||
| Bhutan | |||
| Burkina Faso | |||
| Burundi | |||
| Cambodia | |||
| Congo (Democratic Republic) | |||
| Djibouti | |||
| East Timor | |||
| F1... | |||
| Eritrea | |||
| Ethiopia | |||
| Gambia (The) | |||
| Guinea | |||
| Guinea-Bissau | |||
| Haiti | |||
| Kiribati | |||
| Laos | |||
| Lesotho | |||
| Liberia | |||
| Madagascar | |||
| Malawi | |||
| Mali | |||
| Mauritania | |||
| Mozambique | |||
| [F2Myanmar] | |||
| Nepal | |||
| Niger | |||
| Rwanda | |||
| Sao Tome and Principe | |||
| Senegal | |||
| Sierra Leone | |||
| Solomon Islands | |||
| Somalia | |||
| South Sudan | |||
| Sudan | |||
| Tanzania | |||
| Togo | |||
| Tuvalu | |||
| Uganda | |||
| Vanuatu | |||
| Yemen | |||
| Zambia |
Textual Amendments
F1Words in Sch. 3 Pt. 2 omitted (31.12.2020) by virtue of The Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438), regs. 1(2), 30(a)(ii) (with reg. 1(4)); S.I. 2020/1643, reg. 2, Sch.
F2Word in Sch. 3 Pt. 2 substituted (31.12.2020) by The Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438), regs. 1(2), 30(a)(i) (with reg. 1(4)); S.I. 2020/1643, reg. 2, Sch.
PART 3U.K.Other eligible developing countries
Commencement Information
I3Sch. 3 Pt. 3 in force at 23.1.2019 by S.I. 2019/69, reg. 2
| [F3Algeria] | |||
| F4. . . | |||
| Bolivia | |||
| F4. . . | |||
| Cape Verde | |||
| Congo | |||
| Cook Islands | |||
| F4. . . | |||
| F4. . . | |||
| F4. . . | |||
| F4. . . | |||
| F4. . . | |||
| F4. . . | |||
| F5. . . | |||
| F4. . . | |||
| India | |||
| Indonesia | |||
| F4. . . | |||
| F4. . . | |||
| F4. . . | |||
| F4. . . | |||
| Kyrgyzstan | |||
| Micronesia | |||
| F4. . . | |||
| Mongolia | |||
| F4. . . | |||
| F5. . . | |||
| F4. . . | |||
| Nigeria | |||
| Niue | |||
| F4. . . | |||
| Pakistan | |||
| F4. . . | |||
| Philippines | |||
| F5. . . | |||
| F6. . . | |||
| Sri Lanka | |||
| Syria | |||
| Tajikistan | |||
| F5. . . | |||
| F4. . . | |||
| F4. . . | |||
| Uzbekistan | |||
| F6. . . | |||
| F4. . . |
Textual Amendments
F3Word in Sch. 3 Pt. 3 added (31.12.2020) by The Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438), regs. 1(2), 30(b)(i) (with reg. 1(4)); S.I. 2020/1643, reg. 2, Sch.
F4Words in Sch. 3 Pt. 3 omitted (1.1.2022) by virtue of The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 16(2)(a)
F5Words in Sch. 3 Pt. 3 omitted (31.12.2020) by virtue of The Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438), regs. 1(2), 30(b)(ii) (with reg. 1(4)); S.I. 2020/1643, reg. 2, Sch.
F6Words in Sch. 3 Pt. 3 omitted (19.6.2023) by virtue of The Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/561), regs. 1(2), 27 (with reg. 1(4))
PART 4U.K.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—U.K.
(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.
Commencement Information
I4Sch. 3 para. 2 in force at 23.1.2019 by S.I. 2019/69, reg. 2
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