Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 40
Securities of International Bank for Reconstruction and Development
Section 40 provides that securities issued by the International Bank for Reconstruction and Development (the World Bank) are treated in the same way as certain Government securities, allowing interest to be paid without deduction of tax at source.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.