OpenLegislation

Schedule I1

United Kingdom

Designated Territories

Category 1 territoriesCategory 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

F1 Liechtenstein

Lithuania

Malta

Montserrat

Netherlands (not including Bonaire, Sint Eustatius and Saba)

New Zealand (not including Tokelau)

Norway

Poland

Portugal

Romania

Slovakia

Slovenia

Spain

Sweden

Switzerland

United States of America (not including overseas territories and possessions)

Albania

Algeria

Andorra

F2...

...

...

...

...

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

...

Dominican Republic

Ecuador

El Salvador

Gabon

...

Guatemala

Honduras

Iran

Iraq

Jamaica

Kyrgyzstan

Lebanon

Macau

Marshall Islands

...

Micronesia, Federated States of

Monaco

Nauru

Nicaragua

Niue

Palau

Panama

Paraguay

Peru

...

...

...

...

Seychelles

Sint Maarten

Suriname

Syria

Tokelau

Tonga

Trinidad and Tobago

United Arab Emirates

Uruguay

Annotations

Textual amendments

F1

Words in Sch. Table inserted (24.7.2013) by The Penalties, Offshore Income etc. (Designation of Territories) (Amendment) Order 2013 (S.I. 2013/1618), arts. 1, 2(a)

F2

Words in Sch. Table omitted (24.7.2013) by virtue of The Penalties, Offshore Income etc. (Designation of Territories) (Amendment) Order 2013 (S.I. 2013/1618), arts. 1, 2(b)

Commencement

I1

Sch. in force at 6.4.2011, see art. 1