2.
The descriptions of countries specified for the purposes of sections 47 and 48 of the Finance Act 1998 are—
(a)
the countries included in the lists of countries which are eligible for lending by the International Development Association (“the Association”), and by the Association and the International Bank for Reconstruction and Development (“the Bank”), published by the Association and the Bank (under the name of The World Bank) in Appendix 5 to The World Bank Annual Report 1997, under the headings “Countries eligible for IDA funds only” and “Countries eligible for a blend of IBRD and IDA funds”, and
(b)
any further countries included in those lists as published in The World Bank Annual Reports issued between the date on which this Order is made and 31st December 2000.