S.L. 235.1 · International Bank For Reconstruction (S.L. 235.1)
S.L. 235.1 Art. 4Tax collections, payments and returns. Cap. 235. Cap. 123. Cap. 372.
Pursuant to Article VII, Section 9(a) of the Second Schedule to the Membership of International Financial
Organisations Act, the Bank shall not be obliged to collect or withold any tax on any payment made by it to any person in relation to any obligation or security issued by the Bank. The Bank shall neither be bound by any of the provisions of the Income Tax
Act or the Income Tax Management Act, relating to the payment of any taxes or the filing of any returns in relation to its activities.