# Income Tax (Trading and Other Income) Act 2005, Section 773: Income from Inter-American Development Bank securities


(1) No liability to income tax arises for a non-UK resident in respect of income from a security issued by the Inter-American Development Bank if the liability only arises because one or more of circumstances A to C apply.
(2) Circumstance A is that the security is issued in the United Kingdom or in sterling.
(3) Circumstance B is that the income is made payable or paid in the United Kingdom or in sterling.
(4) Circumstance C is that the Bank maintains an office or other place of business in the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/773 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-773
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.