{
  "url": "https://openlegislation.uk/finance-act-1976/section-131",
  "json_url": "https://openlegislation.uk/finance-act-1976/section-131.json",
  "legislation": "ukpga/1976/40",
  "legislation_title": "Finance Act 1976",
  "legislation_url": "https://openlegislation.uk/finance-act-1976",
  "path": "section/131",
  "kind": "section",
  "number": "131",
  "heading": "Inter-American Development Bank.",
  "text": "(1) The following provisions of this section shall have effect on the United Kingdom’s becoming a member of the Inter-American Development Bank (“the Bank\").\n(2) A security issued by the Inter-American Development Bank shall be taken for the purposes of capital transfer tax . . . to be situated outside the United Kingdom.\n(3) No stamp duty shall be chargeable under Schedule 15 to the Finance Act 1999 (bearer instruments) ... on the transfer of the stock constituted by, or transferable by means of, any instrument issued by the Bank.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 29 para. 32"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 131(2) repealed (6.3.1992 with effect as mentioned in s. 289(1) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 131(3) substituted (with application in accordance with s. 113(4) of the amending Act) by Finance Act 1999 (c. 16) s. 113(3) {Sch. 16 para. 3}"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 131(3) omitted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 11 para. 20"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "The United Kingdom formally joined the Inter-American Development Bank on 9 July 1976."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1976/40/section/131",
    "retrieved_at": "2026-10-29T10:30:05.616252+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."
}