{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-5A/part-1A",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-5A/part-1A.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/5A/part/1A",
  "kind": "part",
  "number": "1A",
  "heading": "Part 1A territories",
  "text": "Afghanistan\nCuba\nKyrgyzstan\nSenegal\nAngola\nCuracao\nLebanon\nSeychelles\nAnguilla\nDjibouti\nLiberia\nSierra Leone\nAntigua and Barbuda\nDominica\nMacau\nSint Eustatius\nArmenia\nDominican Republic\nMalawi\nSint Maarten\nAruba\nEgypt\nMaldives\nSomalia\nAzerbaijan\nEl Salvador\nMali\nSouth Korea\nBahrain\nEquatorial Guinea\nMartinique\nSouth Sudan\nBangladesh\nEritrea\nMauritania\nSri Lanka\nBarbados\nEthiopia\nMayotte\nSt Helena, Ascension and Tristan da Cunha\nBelize\nFrench Guiana\nMongolia\nSt Kitts and Nevis\nBenin\nGabon\nMontserrat\nSudan\nBermuda\nGeorgia\nNamibia\nSuriname\nBhutan\nGhana\nNepal\nSyria\nBonaire\nGrenada\nNicaragua\nTajikistan\nBotswana\nGuadeloupe\nNiger\nTanzania\nBrazil\nGuatemala\nNigeria\nThe Bahamas\nBritish Virgin Islands\nGuinea\nNorth Korea\nThe Gambia\nBurkina Faso\nGuinea-Bissau\nOman\nTogo\nBurundi\nGuyana\nPakistan\nTrinidad and Tobago\nCameroon\nHaiti\nPanama\nTurkmenistan\nCanada\nHonduras\nQatar\nTurks and Caicos Islands\nCape Verde\nIndia\nRussian Federation, east of the Ural Mountains\nUganda\nCayman Islands\nIran\nRwanda\nUnited Arab Emirates\nCentral African Republic\nIraq\nSaba\nUnited States (including Puerto Rico and U.S. Virgin Islands)\nChad\nIsrael\nSaint Barthélemy\nUzbekistan\nChina\nIvory Coast\nSaint Lucia\nVenezuela\nColombia\nJamaica\nSaint Martin\nYemen\nComoros\nJordan\nSaint Pierre and Miquelon\nZambia\nCongo\nKazakhstan\nSaint Vincent and the Grenadines\nZimbabwe\nCongo (Democratic Republic)\nKenya\nSao Tome and Principe\nCosta Rica\nKuwait\nSaudi Arabia",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5A Pt. 1A inserted (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)(b)(10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/5A/part/1A",
    "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."
}