Part 3U.K.Income tax, corporation tax and capital gains tax

Chapter 3U.K.Construction industry scheme

SupplementaryU.K.

[F173ADesignated international organisations: exemption from section 59U.K.

(1)The Treasury may by order designate for the purposes of this section any international organisation of which the United Kingdom is a member.

(2)Section 59 does not apply to an organisation which is so designated.]

Textual Amendments

F1S. 73A inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 461 (with Sch. 2)