1. This Order may be cited as the International Organisations (Miscellaneous Exemptions) Order 1997.
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.
3. The following international organisations are designated for the purposes of subsection (5) of section 582A and subsection (4) of section 118B of the Income and Corporation Taxes Act 1988—
African Development Bank
European Investment Bank
Inter-American Development Bank.
4. The International Organisations (Miscellaneous Exemptions) Order 1991(2) and the International Organisations (Miscellaneous Exemptions) Order 1992(3) are hereby revoked.
Patrick McLoughlin
Richard Ottawy
Two of the Lords Commissioners of Her Majesty’s Treasury
27th January 1997