# Taxation (Cross-border Trade) Act 2018, Paragraph 1


For the purposes of section 10—
(a) a country or territory is an “eligible developing country” if it is listed in Part 2 or Part 3 of this Schedule;
(b) a country or territory is a “least developed country” if it is listed in Part 2 of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/3/paragraph/1 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-3/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.