At the 28th Annual Meeting of Contributors, held in Trinidad and Tobago on May 24, 2011 Contributors approved the revised Country Classification System and Terms of Lending which would be used to determine eligibility for access to the Special Development Fund (Unified) [SDF (U)] resources, as well as the terms and conditions of access. This paper sets out the implementation arrangements for the revised Country Classification System which will take effect from the Special Development Fund (Eighth Cycle).