The European Investment Bank (Designated International Organisation) Order 1996

• Citation: S.I. 1996/1179
• Sections: 4

Section 1

This Order may be cited as the European Investment Bank (Designated International Organisation) Order 1996.

Section 2

In this Order —

“relevant international organisation” has the meaning given by section 840A(3) of the Taxes Act ;

“the Taxes Act” means the Income and Corporation Taxes Act 1988.

Section 3

(1) The European Investment Bank being a relevant international organisation is designated as a bank for the purposes of any provision to which paragraph (2) of this article applies.

(2) This paragraph applies to any provision in relation to which it is provided that the word “bank” in that provision has the meaning given by section 840A of the Taxes Act.

Section 4

Paragraph (a) of section 349(3) of the Taxes Act , being a provision to which article 3(2) applies, shall apply to the European Investment Bank as if the words from “if” to the end were omitted.