{
  "url": "https://openlegislation.uk/draft-penalties-offshore-income-etc-designation-of-territories-order-2011/schedule",
  "json_url": "https://openlegislation.uk/draft-penalties-offshore-income-etc-designation-of-territories-order-2011/schedule.json",
  "legislation": "ukdsi/2011/9780111506219",
  "legislation_title": "The Penalties, Offshore Income etc. (Designation of Territories) Order 2011",
  "legislation_url": "https://openlegislation.uk/draft-penalties-offshore-income-etc-designation-of-territories-order-2011",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "Designated Territories\nCategory 1 territories\nCategory 3 territories\nAnguilla\nAruba\nAustralia\nBelgium\nBulgaria\nCanada\nCayman Islands\nCyprus\nCzech Republic\nDenmark (not including Faroe Islands and Greenland)\nEstonia\nFinland\nFrance\nGermany\nGreece\nGuernsey\nHungary\nIreland\nIsle of Man\nItaly\nJapan\nKorea, South\nLatvia\nLithuania\nMalta\nMontserrat\nNetherlands (not including Bonaire, Sint Eustatius and Saba)\nNew Zealand (not including Tokelau)\nNorway\nPoland\nPortugal\nRomania\nSlovakia\nSlovenia\nSpain\nSweden\nUnited States of America (not including overseas territories and possessions)\nAlbania\nAlgeria\nAndorra\nAntigua and Barbuda\nArmenia\nBahrain\nBarbados\nBelize\nBonaire, Sint Eustatius and Saba\nBrazil\nCameroon\nCape Verde\nColombia\nCongo, Republic of the\nCook Islands\nCosta Rica\nCuraçao\nCuba\nDemocratic People’s Republic of Korea\nDominica\nDominican Republic\nEcuador\nEl Salvador\nGabon\nGrenada\nGuatemala\nHonduras\nIran\nIraq\nJamaica\nKyrgyzstan\nLebanon\nMacau\nMarshall Islands\nMauritius\nMicronesia, Federated States of\nMonaco\nNauru\nNicaragua\nNiue\nPalau\nPanama\nParaguay\nPeru\nSaint Kitts and Nevis\nSaint Lucia\nSaint Vincent and the Grenadines\nSan Marino\nSeychelles\nSint Maarten\nSuriname\nSyria\nTokelau\nTonga\nTrinidad and Tobago\nUnited Arab Emirates\nUruguay",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2011/9780111506219/schedule",
    "retrieved_at": "2026-10-30T14:54:11.270189+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}