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Taxation (Cross-border Trade) Act 2018

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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

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. . .

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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