PART XIII MISCELLANEOUS SPECIAL PROVISIONS
CHAPTER VI OTHER PROVISIONS
Miscellaneous
583 Inter-American Development Bank.
M1A person not resident in the United Kingdom shall not be liable to income tax in respect of income from any security issued by the Inter-American Development Bank if he would not be liable but for the fact that—
(a)
the security or income is issued, made payable or paid in the United Kingdom or in sterling; or
(b)
the Bank maintains an office or other place of business in the United Kingdom.