{
  "url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013/article-2",
  "json_url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013/article-2.json",
  "legislation": "uksi/2013/1618",
  "legislation_title": "The Penalties, Offshore Income etc. (Designation of Territories) (Amendment) Order 2013",
  "legislation_url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendments to the Penalties, Offshore Income etc. (Designation of Territories) Order 2011",
  "text": "(1) The Penalties, Offshore Income etc. (Designation of Territories) Order 2011 is amended as follows.\n(2) In the Table in the Schedule—\n(a) in the left hand column (“category 1 territories”), insert the following in the appropriate places—\n“Liechtenstein”,\n“Switzerland”, and\n(b) in the right hand column (“category 3 territories”), omit the following—\n“Antigua and Barbuda”,\n“Armenia”,\n“Bahrain”,\n“Barbados”,\n“Belize”,\n“Dominica”,\n“Grenada”,\n“Mauritius”,\n“San Marino”,\n“Saint Kitts and Nevis”,\n“Saint Lucia”,\n“Saint Vincent and the Grenadines”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2011/976."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1618/article/2",
    "retrieved_at": "2026-10-29T00:49:13.919211+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."
}