773Income from Inter-American Development Bank securitiesU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)No liability to income tax arises for a non-UK resident in respect of income from a security issued by the Inter-American Development Bank if the liability only arises because one or more of circumstances A to C apply.
(2)Circumstance A is that the security is issued in the United Kingdom or in sterling.
(3)Circumstance B is that the income is made payable or paid in the United Kingdom or in sterling.
(4)Circumstance C is that the Bank maintains an office or other place of business in the United Kingdom.