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