Taxation (Cross-border Trade) Act 2018

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—

(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.