# The International Organisations (Tax Exemptions Designation) (Amendment) Order 2023

S.I. 2023/748 · made 4 July 2023

This Order amends article 2(1) of the International Organisations (Tax Exemptions Designation) Order 2023 (S.I. 2023/348) (“the principal Order”).

Made under: Finance Act 1984 (Section 126); Taxation of Chargeable Gains Act 1992 (Section 265); Income Tax (Trading and Other Income) Act 2005 (Section 774); Income Tax Act 2007 (Section 979)

PDFs: Printed copy https://openlegislation.uk/international-organisations-tax-exemptions-designation-amendment-order-2023/pdf/uksi_20230748_en.pdf

## Introductory text

This Statutory Instrument has been printed to correct errors in S.I. 2023/348 and is being issued free of charge to all known recipients of that Statutory Instrument.
Taxes
Made 4th July 2023
The Treasury, in exercise of the powers conferred by section 126(1) of the Finance Act 1984, section 265(1) of the Taxation of Chargeable Gains Act 1992, section 774(5) of the Income Tax (Trading and Other Income) Act 2005 and section 979(1) of the Income Tax Act 2007 make the following Order:

## 1 Citation

This Order may be cited as the International Organisations (Tax Exemptions Designation) (Amendment) Order 2023.

## 2 Amendment of the International Organisations (Tax Exemptions Designation) Order 2023

The International Organisations (Tax Exemptions Designation) Order 2023 is amended as follows.

## 3 Amendment of the International Organisations (Tax Exemptions Designation) Order 2023

In article 2(1) for “paragraph (3)(a)” substitute “paragraph (3)”.

## 4 Amendment of the International Organisations (Tax Exemptions Designation) Order 2023

In article 2(2) for “paragraph” substitute “paragraphs”.

## Signature

Stuart Anderson
Amanda Solloway
Two of the Lords Commissioners of His Majesty’s Treasury
4th July 2023

## Explanatory note

(This note is not part of the Order)
This Order amends article 2(1) of the International Organisations (Tax Exemptions Designation) Order 2023 (S.I. 2023/348) (“the principal Order”).
Article 3 corrects an error in article 2(1) of the principal Order, which designates certain international organisations for the purposes of the provisions listed there. Article 3 ensures that all the international organisations specified in article 2(3) of the principal Order, including the Asian Infrastructure Investment Bank and Inter-American Investment Corporation, are designated for the purposes of the provisions listed in article 2(1) of the principal Order.
Article 4 makes a minor drafting amendment to article 2(2) of the principal Order.
A Tax Information and Impact Note has not been prepared in relation to these changes as they contain no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/uksi/2023/748 (the official version)
Page: https://openlegislation.uk/international-organisations-tax-exemptions-designation-amendment-order-2023
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.