Dephys 49

Dephys 49 was a human colony in the time of the Second Empire. The laws there allowed citizens to avoid paying taxes if they spent a year outside legal jurisdiction. At first this meant in space or outside the planet's influence, but was later limited to spending it in the Time Vortex. The Second Doctor encountered five people from Dephys 49 who were doing this: Brachinnen, Ferrix, Kandol, Kya and Leeth. (PROSE: Vortex of Fear)