# Finance Act 1994, Part 1: Part 1 territories


Albania
Finland
Latvia
Portugal (including Madeira)
Algeria
France (including Corsica)
Libya
Romania
Andorra
Germany
Liechtenstein
Russian Federation, west of the Urals
Austria
Gibraltar
Lithuania
San Marino
Azores
Greece
Luxembourg
Serbia
Belarus
Greenland
North Macedonia
Slovak Republic
Belgium
Guernsey
Malta
Slovenia
Bosnia and Herzegovina
Hungary
Moldova
Spain (including the Balearic Islands and the Canary Islands)
Bulgaria
Iceland
Monaco
Sweden
Croatia
Republic of Ireland
Montenegro
Switzerland
Cyprus
Isle of Man
Morocco
Tunisia
Czechia
Italy (including Sicily and Sardinia)
Netherlands
Turkey
Denmark (including the Faroe Islands)
Jersey
Norway (including Svalbard)
Ukraine
Estonia
Republic of Kosovo
Poland
Western Sahara

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/5A/part/1 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-5A/part-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.