{
  "url": "https://openlegislation.uk/international-organisations-tax-exemptions-designation-order-2023/introduction",
  "json_url": "https://openlegislation.uk/international-organisations-tax-exemptions-designation-order-2023/introduction.json",
  "legislation": "uksi/2023/348",
  "legislation_title": "The International Organisations (Tax Exemptions Designation) Order 2023",
  "legislation_url": "https://openlegislation.uk/international-organisations-tax-exemptions-designation-order-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 21st March 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 73A(1) of the Finance Act 2004, 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": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1984 c. 43; section 126 was amended by section 96 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), paragraph 1 of Schedule 12 to the Taxation of Chargeable Gains Act 1992 (c. 12), paragraph 4 of Schedule 16 to the Finance Act 1999 (c. 16) 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 paragraph 3(2) of Schedule 4 to Finance (No. 2) Act 2005 (c. 22)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2004 c. 12; section 73A inserted by paragraph 461 of Schedule 1 to the Income Tax Act 2007 (c. 3)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2005 c. 5; section 774 was amended by article 4(1) of the Treaty of Lisbon (Changes in Terminology) Order 2011."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "2007 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/348/introduction",
    "retrieved_at": "2026-10-28T21:47:32.611181+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."
}