Schedule 7, Chapter 3A, paragraph 70E(3)

In this section— “foreign country or territory” means a country or territory outside the United Kingdom, the Channel Islands, the Isle of Man or the British Overseas Territories; “foreign government” means the government of a foreign country or territory; a “government” includes persons exercising the functions of a government; “territory” includes the constituent territories of a federal state.

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Source: legislation.gov.uk · retrieved 2026-07-30