1. This Order may be cited as the Penalties, Offshore Income etc. (Designation of Territories) Order 2011 and comes into force on 6th April 2011.
2. The territories specified in the left hand column of the Table in the Schedule to this Order are designated as category 1 territories for the purposes of Schedule 24 to the Finance Act 2007(1) (penalties for errors).
3. The territories specified in the right hand column of the Table in the Schedule to this Order are designated as category 3 territories for the purposes of Schedule 24 to the Finance Act 2007.
Name
Name
Two of the Lords Commissioners of Her Majesty’s Treasury
Date