# The Penalties, Offshore Income etc. (Designation of Territories) Order 2011, Schedule


Designated Territories
Category 1 territories
Category 3 territories
Anguilla
Aruba
Australia
Belgium
Bulgaria
Canada
Cayman Islands
Cyprus
Czech Republic
Denmark (not including Faroe Islands and Greenland)
Estonia
Finland
France
Germany
Greece
Guernsey
Hungary
Ireland
Isle of Man
Italy
Japan
Korea, South
Latvia
Lithuania
Malta
Montserrat
Netherlands (not including Bonaire, Sint Eustatius and Saba)
New Zealand (not including Tokelau)
Norway
Poland
Portugal
Romania
Slovakia
Slovenia
Spain
Sweden
United States of America (not including overseas territories and possessions)
Albania
Algeria
Andorra
Antigua and Barbuda
Armenia
Bahrain
Barbados
Belize
Bonaire, Sint Eustatius and Saba
Brazil
Cameroon
Cape Verde
Colombia
Congo, Republic of the
Cook Islands
Costa Rica
Curaçao
Cuba
Democratic People’s Republic of Korea
Dominica
Dominican Republic
Ecuador
El Salvador
Gabon
Grenada
Guatemala
Honduras
Iran
Iraq
Jamaica
Kyrgyzstan
Lebanon
Macau
Marshall Islands
Mauritius
Micronesia, Federated States of
Monaco
Nauru
Nicaragua
Niue
Palau
Panama
Paraguay
Peru
Saint Kitts and Nevis
Saint Lucia
Saint Vincent and the Grenadines
San Marino
Seychelles
Sint Maarten
Suriname
Syria
Tokelau
Tonga
Trinidad and Tobago
United Arab Emirates
Uruguay

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Source: https://www.legislation.gov.uk/ukdsi/2011/9780111506219/schedule (the official version)
Page: https://openlegislation.uk/draft-penalties-offshore-income-etc-designation-of-territories-order-2011/schedule
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.