{
  "url": "https://openlegislation.uk/international-organisations-miscellaneous-exemptions-order-1997",
  "json_url": "https://openlegislation.uk/international-organisations-miscellaneous-exemptions-order-1997.json",
  "id": "uksi/1997/168",
  "title": "The International Organisations (Miscellaneous Exemptions) Order 1997",
  "short_title": "International Organisations (Miscellaneous Exemptions) 1997",
  "long_title": "This Order, made pursuant to subsection (1) of section 582A of the Income and Corporation Taxes Act 1988 (“section 582A” and “the Taxes Act” respectively), re-enacts the International Organisations (Miscellaneous Exemptions) Order 1991 (S.I. 1991/1694) and the International Organisations (Miscellaneous Exemptions) Order 1992 (S.I. 1992/2655) (“the 1991 and 1992 Orders”) with amendments which are entirely of a drafting nature to take account of the legislative changes made by the Finance Act 1996.",
  "citation": "S.I. 1997/168",
  "type": "uksi",
  "year": "1997",
  "number": "168",
  "version": "current",
  "date": "1997-01-27",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/international-organisations-miscellaneous-exemptions-order-1997/introduction",
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      "parent": null
    },
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      "url": "https://openlegislation.uk/international-organisations-miscellaneous-exemptions-order-1997/article-1",
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    },
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/international-organisations-miscellaneous-exemptions-order-1997/note",
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    }
  ],
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  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
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  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/international-organisations-miscellaneous-exemptions-order-1997/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/168",
    "retrieved_at": "2026-10-29T12:27:07.268189+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."
}