{
  "url": "https://openlegislation.uk/international-organisations-tax-exempt-securities-order-1991/note",
  "json_url": "https://openlegislation.uk/international-organisations-tax-exempt-securities-order-1991/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order provides for the limited exemptions from income tax, capital gains tax, inheritance tax, stamp duty and stamp duty reserve tax contained in section 324 of the Income and Corporation Taxes Act 1988 and in section 126 of the Finance Act 1984 (as amended) to be given in respect of securities issued by the European Bank for Reconstruction and Development, an international organisation of which the United Kingdom is a member. These exemptions are conferred in accordance with Article 53(9) and (10) of the Agreement establishing the European Bank for Reconstruction and Development (Cmnd. 1116). The Agreement was signed by the United Kingdom in Paris on 29th May 1990 and entered into force for the United Kingdom on 28th March 1991.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1202/note",
    "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."
}