Related Commentary  Related HMRC Manuals

126(1)  Where–

(a)the United Kingdom or any of the Communities is a member of an international organisation; and

(b)the agreement under which it became a member provides for exemption from tax, in relation to the organisation, of the kind for which provision is made by this section;

the Treasury may, by order made by statutory instrument, designate that organisation for the purposes of this section.

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