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
| Afghanistan | Egypt | Kazakhstan | Saudi Arabia |
| Armenia | Equatorial Guinea | Kuwait | Senegal |
| Azerbaijan | Eritrea | Kyrgyzstan | Sierra Leone |
| Bahrain | Ethiopia | Lebanon | Sudan |
| Benin | Gabon | Liberia | Syria |
| Bermuda | Gambia | Mali | Tajikistan |
| Burkina Faso | Georgia | Mauritania | Togo |
| Cameroon | Ghana | Niger | Turkmenistan |
| Canada | Guinea | Nigeria | Uganda |
| Cape Verde | Guinea-Bissau | Oman | United Arab Emirates |
| Central African Republic | Iran | Pakistan | United States of America |
| Chad | Iraq | Qatar | Uzbekistan |
| Democratic Republic of Congo | Israel and the Occupied Palestinian Territories | Russian Federation, east of the Urals | Yemen |
| Republic of Congo | Ivory Coast | Saint Pierre and Miquelon | |
| Djibouti | Jordan | Sao Tome and Principe] |