{
  "url": "https://openlegislation.uk/international-organisations-miscellaneous-exemptions-order-1997/article-2",
  "json_url": "https://openlegislation.uk/international-organisations-miscellaneous-exemptions-order-1997/article-2.json",
  "legislation": "uksi/1997/168",
  "legislation_title": "The International Organisations (Miscellaneous Exemptions) Order 1997",
  "legislation_url": "https://openlegislation.uk/international-organisations-miscellaneous-exemptions-order-1997",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The following international organisations are designated for the purposes of subsections (2) and (4) to (6) of section 582A and subsection (4) of section 118B of the Income and Corporation Taxes Act 1988—\nAsian Development Bank\nEuropean Bank for Reconstruction and Development\nInternational Bank for Reconstruction and Development\nInternational Development Association\nMultilateral Investment Guarantee Agency.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sections 118A to 118K were inserted by paragraph 1 of Schedule 29 to the Finance Act 1996."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/168/article/2",
    "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."
}