{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-5A/part-1",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-5A/part-1.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/5A/part/1",
  "kind": "part",
  "number": "1",
  "heading": "Part 1 territories",
  "text": "Albania\nFinland\nLatvia\nPortugal (including Madeira)\nAlgeria\nFrance (including Corsica)\nLibya\nRomania\nAndorra\nGermany\nLiechtenstein\nRussian Federation, west of the Urals\nAustria\nGibraltar\nLithuania\nSan Marino\nAzores\nGreece\nLuxembourg\nSerbia\nBelarus\nGreenland\nNorth Macedonia\nSlovak Republic\nBelgium\nGuernsey\nMalta\nSlovenia\nBosnia and Herzegovina\nHungary\nMoldova\nSpain (including the Balearic Islands and the Canary Islands)\nBulgaria\nIceland\nMonaco\nSweden\nCroatia\nRepublic of Ireland\nMontenegro\nSwitzerland\nCyprus\nIsle of Man\nMorocco\nTunisia\nCzechia\nItaly (including Sicily and Sardinia)\nNetherlands\nTurkey\nDenmark (including the Faroe Islands)\nJersey\nNorway (including Svalbard)\nUkraine\nEstonia\nRepublic of Kosovo\nPoland\nWestern Sahara",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5A inserted (21.7.2009) (with effect in accordance with Sch. 5 para. 8(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 5 para. 5"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 5A Pt. 1 substituted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(8)(a)(ii)(10)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 5A Pt. 1 substituted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(8)(a)(i)(10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/5A/part/1",
    "retrieved_at": "2026-10-29T09:34:21.412655+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."
}