# Taxation of Chargeable Gains Act 1992, Section 266: Inter-American Development Bank.


A security issued by the Inter-American Development Bank shall be taken for the purposes of this Act to be situated outside the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/266 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-266
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.