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The International Organisations (Tax Exempt Securities) Order 1984
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Statutory Instruments
1984 No. 1215
TAXES
The International Organisations (Tax Exempt Securities) Order 1984
Made
2nd August 1984
The Treasury in exercise of the powers conferred on them by section 126(1) of the Finance Act 1984, hereby make the following Order:—
1. This Order may be cited as the International Organisations (Tax Exempt Securities) Order 1984.
2. The following international organisation is designated for the purposes of section 126 of the Finance Act 1984:—
The Asian Development Bank
Nigel Lawson
Margaret Thatcher
Two of the Lords Commissioners of Her Majesty's Treasury
2nd August 1984
EXPLANATORY NOTE
This Order provides for the limited exemptions from income tax, capital transfer tax, capital gains tax and stamp duty contained in section 126 of the Finance Act 1984, to be given in respect of securities issued by the Asian Development Bank, an international organisation of which the United Kingdom is a member. These exemptions are conferred in accordance with Article 56(3)(ii) of the Agreement establishing the Asian Development Bank (Cmnd. 3762). The Agreement, opened for signature at Manila on 4 December 1965, entered into force for the United Kingdom on 26 September 1966.
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