Statutory Instruments
2013 No. 1618
Capital Gains Tax
Income Tax
The Penalties, Offshore Income etc. (Designation of Territories) (Amendment) Order 2013
Made
2nd July 2013
Laid before the House of Commons
3rd July 2013
Coming into force
24th July 2013
The Treasury make the following Order in exercise of the powers conferred by paragraph 21A(1) and (3) of Schedule 24 to the Finance Act 2007( 1 ).
Citation and commencement
1. —(1) This Order may be cited as the Penalties, Offshore Income etc. (Designation of Territories) (Amendment) Order 2013 and comes into force on 24th July 2013.
(2) This Order has effect in relation to inaccuracies in a document given to HMRC (or, in a case within paragraph 3(2) of Schedule 24 to the Finance Act 2007, discovered by P( 2 )) on or after that date.
Amendments to the Penalties, Offshore Income etc. (Designation of Territories) Order 2011
2. —(1)The Penalties, Offshore Income etc. (Designation of Territories) Order 2011( 3 ) is amended as follows.
(2) In the Table in the Schedule—
(a) in the left hand column (“category 1 territories”), insert the following in the appropriate places—
“Liechtenstein”,
“Switzerland”, and
(b) in the right hand column (“category 3 territories”), omit the following—
“Antigua and Barbuda”,
“Armenia”,
“Bahrain”,
“Barbados”,
“Belize”,
“Dominica”,
“Grenada”,
“Mauritius”,
“San Marino”,
“Saint Kitts and Nevis”,
“Saint Lucia”,
“Saint Vincent and the Grenadines”.
Robert Goodwill
Mark Lancaster
Two of the Lords Commissioners of Her Majesty’s Treasury
2nd July 2013
2007 c.11 , paragraph 21A was inserted by paragraph 5 of Schedule 10 to the Finance Act 2010 (c. 13) and amended by section 219 of the Finance Act 2012 (c. 14) .
See paragraph 2(1) of Schedule 24 to the Finance Act 2007 for the meaning of P.