{
  "url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-order-2011/schedule",
  "json_url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-order-2011/schedule.json",
  "legislation": "uksi/2011/976",
  "legislation_title": "The Penalties, Offshore Income etc. (Designation of Territories) Order 2011",
  "legislation_url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-order-2011",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "Designated Territories\nCategory 1 territories\nCategory 3 territories\nAnguilla\nAruba\nAustralia\nBelgium\nBulgaria\nCanada\nCayman Islands\nCyprus\nCzech Republic\nDenmark (not including Faroe Islands and Greenland)\nEstonia\nFinland\nFrance\nGermany\nGreece\nGuernsey\nHungary\nIreland\nIsle of Man\nItaly\nJapan\nKorea, South\nLatvia\nLiechtenstein\nLithuania\nMalta\nMontserrat\nNetherlands (not including Bonaire, Sint Eustatius and Saba)\nNew Zealand (not including Tokelau)\nNorway\nPoland\nPortugal\nRomania\nSlovakia\nSlovenia\nSpain\nSweden\nSwitzerland\nUnited States of America (not including overseas territories and possessions)\nAlbania\nAlgeria\nAndorra\n...\n...\n...\n...\n...\nBonaire, Sint Eustatius and Saba\nBrazil\nCameroon\nCape Verde\nColombia\nCongo, Republic of the\nCook Islands\nCosta Rica\nCuraçao\nCuba\nDemocratic People’s Republic of Korea\n...\nDominican Republic\nEcuador\nEl Salvador\nGabon\n...\nGuatemala\nHonduras\nIran\nIraq\nJamaica\nKyrgyzstan\nLebanon\nMacau\nMarshall Islands\n...\nMicronesia, Federated States of\nMonaco\nNauru\nNicaragua\nNiue\nPalau\nPanama\nParaguay\nPeru\n...\n...\n...\n...\nSeychelles\nSint Maarten\nSuriname\nSyria\nTokelau\nTonga\nTrinidad and Tobago\nUnited Arab Emirates\nUruguay",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. in force at 6.4.2011, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/976/schedule",
    "retrieved_at": "2026-10-29T02:10:29.587947+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."
}