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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The International Organisations (Tax Exemptions Designation) (Amendment) Order 2023 No. 748 URL: http://www.bailii.org/uk/legis/num_reg/2023/uksi_2023748_en_1.html |
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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
This Statutory Instrument has been printed to correct errors in S.I. 2023/348and is being issued free of charge to all known recipients of that Statutory Instrument.
Statutory Instruments
Taxes
Made
4th July 2023
The Treasury, in exercise of the powers conferred by section 126(1) of the Finance Act 1984( 1), section 265(1) of the Taxation of Chargeable Gains Act 1992( 2), section 774(5) of the Income Tax (Trading and Other Income) Act 2005( 3) and section 979(1) of the Income Tax Act 2007( 4) make the following Order:
1. This Order may be cited as the International Organisations (Tax Exemptions Designation) (Amendment) Order 2023.
2. The International Organisations (Tax Exemptions Designation) Order 2023( 5) is amended as follows.
3. In article 2(1) for “paragraph (3)(a)” substitute “paragraph (3)”.
4. In article 2(2) for “paragraph” substitute “paragraphs”.
Stuart Anderson
Amanda Solloway
Two of the Lords Commissioners of His Majesty’s Treasury
4th July 2023
(This note is not part of the Order)
This Order amends article 2(1) of the International Organisations (Tax Exemptions Designation) Order 2023 ( S.I. 2023/348) (“ the principal Order”).
Article 3 corrects an error in article 2(1) of the principal Order, which designates certain international organisations for the purposes of the provisions listed there. Article 3 ensures that all the international organisations specified in article 2(3) of the principal Order, including the Asian Infrastructure Investment Bank and Inter-American Investment Corporation, are designated for the purposes of the provisions listed in article 2(1) of the principal Order.
Article 4 makes a minor drafting amendment to article 2(2) of the principal Order.
A Tax Information and Impact Note has not been prepared in relation to these changes as they contain no substantive changes to tax policy.
1984 c. 43; section 126 was amended by section 96(1) of the Finance Act 1985 (c. 54), section 844 of and Schedule 31 to the Income and Corporation Taxes Act 1988 (c. 1), section 114(1), section 132 of and Part VI of Schedule 19 to the Finance Act 1990 (c. 29), section 290 and Schedule 12 to the Taxation of Chargeable Gains Act 1992 (c. 12), section 113(3) and paragraph 4 of Schedule 16 to the Finance Act 1999 (c. 16)and article 3 and article 4(1) of the Treaty of Lisbon (Changes in Terminology) Order 2011 ( S.I. 2011/1043).
1992 c. 12; section 265 was amended by section 34 of and paragraph 3(2) of Schedule 4 to Finance (No. 2) Act 2005 (c. 22).
2005 c. 5; section 774 was amended by article 3 and article 4(1) of the Treaty of Lisbon (Changes in Terminology) Order 2011.
