{
  "url": "https://openlegislation.uk/european-bank-for-reconstruction-and-development-immunities-and-privileges-order-1990/article-14",
  "json_url": "https://openlegislation.uk/european-bank-for-reconstruction-and-development-immunities-and-privileges-order-1990/article-14.json",
  "legislation": "uksi/1990/2142",
  "legislation_title": "The European Bank for Reconstruction and Development (Immunities and Privileges) Order 1990",
  "legislation_url": "https://openlegislation.uk/european-bank-for-reconstruction-and-development-immunities-and-privileges-order-1990",
  "path": "article/14",
  "kind": "article",
  "number": "14",
  "heading": null,
  "text": "(1) As from the date on which an internal effective tax for the benefit of the Bank on the emoluments paid to him by the Bank is applied, any Director, Alternate Director, officer or employee of the Bank shall enjoy exemption from income tax in respect of such emoluments, provided that nothing in this paragraph shall be interpreted as precluding such emoluments from being taken into account for the purpose of assessing the amount of taxation to be applied to income from other sources.\n(2) Paragraph (1) of this Article shall not apply to pensions and annuities paid by the Bank.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2142/article/14",
    "retrieved_at": "2026-10-29T14:58:42.566494+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}