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(a)the United Kingdom or any of the Communities is a member of an international organisation; and
(b)the agreement under which it became a member provides for exemption from tax, in relation to the organisation, of the kind for which provision is made by this section; the Treasury may, by order made by statutory instrument, designate that organisation for the purposes of this section.
(2)Where an organisation has been so designated, the provisions mentioned in subsection (3) below shall, with the exception of any which may be excluded by the designation order, apply in relation to that organisation.
(3)The provisions are—
(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(b)any security issued by the organisation shall be taken, for the purposes of capital transfer tax F2. . ., to be situated outside the United Kingdom; and
(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
[F4X1(d)no stamp duty reserve tax shall be chargeable under section 93 (depositary receipts) or 96 (clearance services) of the Finance Act 1986 in respect of the issue of securities by the organisation.]
(4)The Treasury may, by order made by statutory instrument, designate any of the Communities or the European Investment Bank for the purposes of this section, and references in subsections (2) and (3) above to an organisation designated for the purposes of this section include references to a body so designated by virtue of this subsection.
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