Taxation (Cross-border Trade) Act 2018

PART 1 U.K. Introduction

1 U.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

I1 Sch. 3 para. 1 in force at 23.1.2019 by S.I. 2019/69, reg. 2