(1) For the purposes of item 9.1.1 of the table in subsection 30 - 80(1), a country is covered by this section if:
(a) it is included in the list of official development assistance recipients published from time to time by the Organisation for Economic Co - operation and Development's Development Assistance Committee; or
(b) it is specified in a declaration under subsection (2) of this section.
(2) For the purposes of paragraph (1)(b), the * Foreign Affairs Minister may, by legislative instrument, make a declaration specifying a country as a developing country.