
2015 No. 866
Capital Gains Tax
Income Tax
Inheritance Tax
The Offshore Asset Moves Penalty (Specified Territories) Regulations 2015
Made at 5.20 p.m. on 26th March 2015
Coming into force 27th March 2015
Laid before the House of Commons  at 12.30 p.m. on 27th March 2015
The Treasury make the following Regulations in exercise of the powers conferred by paragraph 4(5) of Schedule 21 to the Finance Act 2015.
Citation and commencement
1 
These Regulations may be cited as the Offshore Asset Moves Penalty (Specified Territories) Regulations 2015 and come into force on 27th March 2015.
Territories specified
2 
The territories listed in the Schedule to these Regulations are specified for the purposes of Schedule 21 to the Finance Act 2015.
David Evennett
Gavin Barwell
Two of the Lords Commissioners of Her Majesty’s Treasury
5.20 p.m.26th March 2015
SCHEDULE
Regulation 2
Territories specified
Albania,... Andorra, Anguilla, Antigua and Barbuda,  Bahrain, Argentina, Aruba, Australia, Austria,  Azerbaijan, The Bahamas, Barbados, Belgium, Belize, Bermuda, Brazil, British Virgin Islands, Brunei Darussalam, Bulgaria, Canada, Cayman Islands, Chile, China, Colombia, Cook Islands,  Costa Rica, Croatia, Curaçao, Cyprus, Czech Republic, Denmark, Dominica,  Ecuador, Estonia, Faroe Islands, Finland, France, Georgia, Germany, Ghana,  Gibraltar, Greece, Greenland, Grenada, Guernsey, Hong Kong, Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy,  Jamaica, Japan, Jersey,  Kazakhstan,Kenya,  Korea (South), Kuwait,  Latvia, Lebanon,  Liechtenstein, Lithuania, Luxembourg, Macau, Malaysia,  Maldives, Malta, Marshall Islands, Mauritius, Mexico, Moldova,  Monaco, Montserrat,   Nauru,Netherlands (not including Bonaire, St Eustice and Saba),New Caledonia,   New Zealand (not including Tokelau),  Nigeria, Niue, Norway,  Oman,Pakistan,Panama,Peru, Poland, Portugal, Qatar, Romania, ... Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Samoa, San Marino, Saudi Arabia, Seychelles, Singapore, Sint Maarten, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland,  Taiwan,Thailand,... Turkey, Turks and Caicos Islands,  Ukraine, United Arab Emirates, ... Uruguay , Vanuatu .