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Article 2

Original text. Later amendments are not shown.

The following countries are hereby designated for the purposes of section 323 of the Income and Corporation Taxes Act 1988 and section 11(1) of the Taxation of Chargeable Gains Act 1992—

  • Armenia, Austria, Azerbaijan, Belarus, Finland, Georgia, Kazakhstan, Kyrgyzstan, the Former Yugoslav Republic of Macedonia, Moldova, Russia, Switzerland, Turkmenistan, Ukraine, and Uzbekistan.