CLASSIFICATION OF TERRITORIES

Related Commentary  Related HMRC Manuals

21A(1)  A category 1 territory is a territory designated as a category 1 territory by order made by the Treasury.

21A(2)  A category 2 territory is a territory that is neither–

(a)a category 1 territory, nor

(b)a category 3 territory.

21A(3)  A category 3 territory is a territory designated as a category 3 territory by order made by the Treasury.

21A(4)  In considering how to classify a territory for the purposes of this paragraph, the Treasury must have regard to–

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