{
  "url": "https://openlegislation.uk/international-organisations-tax-exempt-securities-order-1991/introduction",
  "json_url": "https://openlegislation.uk/international-organisations-tax-exempt-securities-order-1991/introduction.json",
  "legislation": "uksi/1991/1202",
  "legislation_title": "The International Organisations (Tax Exempt Securities) Order 1991",
  "legislation_url": "https://openlegislation.uk/international-organisations-tax-exempt-securities-order-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nTAXES\nMade 16th May 1991\nThe Treasury, in exercise of the powers conferred on them by section 126(1) of the Finance Act 1984 and section 324(1) of the Income and Corporation Taxes Act 1988, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1984 c. 43: section 126 was amended by section 96(1) of the Finance Act 1985 (c. 54), section 844 of and Schedule 31 to the Income and Corporation Taxes Act 1988 (c. 1), section 114(1) of the FInance Act 1990 (c. 29) and (prospectively) by section 132 of and Part VI of Schedule 19 to the Finance Act 1990."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1202/introduction",
    "retrieved_at": "2026-10-29T14:44:10.561562+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."
}