Textual Amendments
F1Sch. 5A inserted (21.7.2009) (with effect in accordance with Sch. 5 para. 8(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 5 para. 5
| Albania | Finland | Latvia | Portugal (including Madeira) |
| Algeria | France (including Corsica) | Libya | Romania |
| Andorra | Germany | Liechtenstein | Russian Federation, west of the Urals |
| Austria | Gibraltar | Lithuania | San Marino |
| Azores | Greece | Luxembourg | Serbia |
| Belarus | Greenland | Former Yugoslav Republic of Macedonia | Slovak Republic |
| Belgium | Guernsey | Malta | Slovenia |
| Bosnia and Herzegovina | Hungary | Moldova | Spain (including the Balearic Islands and the Canary Islands) |
| Bulgaria | Iceland | Monaco | Sweden |
| Croatia | Republic of Ireland | Montenegro | Switzerland |
| Cyprus | Isle of Man | Morocco | Tunisia |
| Czech Republic | Italy (including Sicily and Sardinia) | Netherlands | Turkey |
| Denmark (including the Faroe Islands) | Jersey | Norway (including Svalbard) | Ukraine |
| Estonia | Republic of Kosovo | Poland | Western Sahara |
| Afghanistan | Egypt | Kazakhstan | Saudi Arabia |
| Armenia | Equatorial Guinea | Kuwait | Senegal |
| Azerbaijan | Eritrea | Kyrgyzstan | Sierra Leone |
| Bahrain | Ethiopia | Lebanon | [F2South Sudan] |
| Benin | Gabon | Liberia | Sudan |
| Bermuda | Gambia | Mali | Syria |
| Burkina Faso | Georgia | Mauritania | Tajikistan |
| Cameroon | Ghana | Niger | Togo |
| Canada | Guinea | Nigeria | Turkmenistan |
| Cape Verde | Guinea-Bissau | Oman | Uganda |
| Central African Republic | Iran | Pakistan | United Arab Emirates |
| Chad | Iraq | Qatar | United States of America |
| Democratic Republic of Congo | Israel and the Occupied Palestinian Territories | Russian Federation, east of the Urals | Uzbekistan |
| Republic of Congo | Ivory Coast | Saint Pierre and Miquelon | Yemen |
| Djibouti | Jordan | Sao Tome and Principe |
Textual Amendments
F2Words in Pt. II Pt. 2 Sch. 5A inserted (17.7.2013) (with effect in accordance with s. 186(3) of the amending Act) by Finance Act 2013 (c. 29), s. 186(2)
| Angola | Cuba | Macao SAR | F3. . . |
| [F4Curaçao] | |||
| Anguilla | Dominica | Madagascar | Saint Lucia |
| Antigua and Barbuda | Dominican Republic | Malawi | Saint Martin |
| Aruba | Ecuador | Maldives | Saint Vincent and the Grenadines |
| F3. . . | El Salvador | Martinique | Seychelles |
| [F4Sint Eustatius] | |||
| [F4Sint Maarten ] | |||
| Bahamas | French Guiana | Mauritius | Somalia |
| Bangladesh | Grenada | Mayotte | South Africa |
| Barbados | Guadeloupe | Mexico | Sri Lanka |
| Belize | Guatemala | Mongolia | Suriname |
| Bhutan | Guyana | Montserrat | Swaziland |
| [F4Bonaire ] | |||
| Botswana | Haiti | Mozambique | Tanzania |
| Brazil | Honduras | Namibia | Thailand |
| British Indian Ocean Territory | Hong Kong SAR | Nepal | Trinidad and Tobago |
| British Virgin Islands | India | F3. . . | Turks and Caicos Islands |
| Burma | Jamaica | Nicaragua | Venezuela |
| Burundi | Japan | Panama | Vietnam |
| Cayman Islands | Kenya | Puerto Rico | Virgin Islands |
| China | North Korea | Reunion | Zambia |
| Colombia | South Korea | Rwanda | Zimbabwe. |
| [F4Saba] | |||
| Comoros | Laos | Saint Barthelemy | |
| Costa Rica | Lesotho | Saint Christopher and Nevis (St Kitts and Nevis)] | |
| [F4Saint Helena, Ascension and Tristan da Cunha ] |
Textual Amendments
F3Words in Sch. 5A Pt. 3 omitted (with effect in accordance with s. 80(2) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 80(1)(a)
F4Words in Sch. 5A Pt. 3 inserted (with effect in accordance with s. 80(2) of the amending Act) by Finance Act 2014 (c. 26), s. 80(1)(b)