{
  "url": "https://openlegislation.uk/international-organisations-tax-exemptions-designation-amendment-order-2023/introduction",
  "json_url": "https://openlegislation.uk/international-organisations-tax-exemptions-designation-amendment-order-2023/introduction.json",
  "legislation": "uksi/2023/748",
  "legislation_title": "The International Organisations (Tax Exemptions Designation) (Amendment) Order 2023",
  "legislation_url": "https://openlegislation.uk/international-organisations-tax-exemptions-designation-amendment-order-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "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.\nTaxes\nMade 4th July 2023\nThe 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:",
  "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), section 132 of and Part VI of Schedule 19 to the Finance Act 1990 (c. 29), section 290 and Schedule 12 to the Taxation of Chargeable Gains Act 1992 (c. 12), section 113(3) and paragraph 4 of Schedule 16 to the Finance Act 1999 (c. 16) and article 3 and article 4(1) of the Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 12; section 265 was amended by section 34 of and paragraph 3(2) of Schedule 4 to Finance (No. 2) Act 2005 (c. 22)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2005 c. 5; section 774 was amended by article 3 and article 4(1) of the Treaty of Lisbon (Changes in Terminology) Order 2011."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2007 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/748/introduction",
    "retrieved_at": "2026-10-28T21:43:13.419414+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."
}