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Taxation (Cross-border Trade) Act 2018
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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
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