The Penalties, Offshore Income etc. (Designation of Territories) (Amendment) Order 2013

• Citation: S.I. 2013/1618
• Sections: 2

Section 1 Citation and commencement

(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 ) on or after that date.

Section 2 Amendments to the Penalties, Offshore Income etc. (Designation of Territories) Order 2011

(1) The Penalties, Offshore Income etc. (Designation of Territories) Order 2011 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”.