IHTM27141 - Securities issued by
international organisations: list of non- UK situs
organisations
Unless in bearer form and situated physically in the UK
securities issued by the following organisations are effectively
outside the charge to IHT where:
- they form part of the estate of a person
domiciled outside the UK
or
- they are comprised in a settlement and the
settlor was not domiciled in the UK at the time the settlement was
made, namely:
- the International Monetary Fund:
- The Bretton Woods Agreement Order in Council, 1946
((SR & O) 1946 No 36)
- the International Bank for Reconstruction and
Development:
- The Bretton Woods Agreement, as above
- the International Finance Corporation:
- The International Finance Corporation Order, 1955
(SI 1955 No 1954] )
- the International Development Association:
- The International Development Association Order,
1960 (SI 1960 No 1383])
This list of organisations may not be exhaustive if you receive
a claim for exemption in respect of a security issued by any other
international body refer the papers to TG or your Team Leader
(Scotland).
