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SIpendingSI 2023/348 · order

The International Organisations (Tax Exemptions Designation) Order 2023

This Order provides for the limited exemptions from income tax, capital gains tax, inheritance tax, stamp duty and stamp duty reserve tax contained in section 126 of the Finance Act 1984, section 265 of the Taxation of Chargeable Gains Act 1992 and section 774 of the Income Tax (Trading and Other Income) Act 2005 to be given in respect of securities issued by the Caribbean Development Bank, Asian Infrastructure Investment Bank, and Inter-American Investment Corporation, international organisations of which the United Kingdom is a member. These exemptions are conferred in accordance with international law obligations under:

Sign in to trackLast fetched 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
21 Mar 2023
Comes into force
TBC