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The International Organisations (Miscellaneous Exemptions) Order 1997

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2.  The following international organisations are designated for the purposes of subsections (2) and (4) to (6) of section 582A and subsection (4) of section 118B of the Income and Corporation Taxes Act 1988(1)—

  • Asian Development Bank

  • European Bank for Reconstruction and Development

  • International Bank for Reconstruction and Development

  • International Development Association

  • Multilateral Investment Guarantee Agency.


Sections 118A to 118K were inserted by paragraph 1 of Schedule 29 to the Finance Act 1996.

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