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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Foreign property: securities issued by international organisations: OECD & Inter-American Development Bank

Any security issued by the OECD support fund or the Inter-American Development Bank is treated as situated outside the UK for Inheritance Tax purposes under the OECD Support Fund Act 1975/S4 (1) and FA76/S131 (2) respectively.