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{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\b\insrsid10626332\charrsid10626332 NIUE LAWS \par LEGISLATION AS AT DECEMBER 2006 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid10626332\charrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\b\insrsid465644\charrsid10626332 INTERNATIONAL FINANCE AGREEMENTS AMENDMENT ACT 1966}{\b\insrsid465644 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid9530707\charrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid465644\charrsid9530707 Act 26 o}{\insrsid10626332\charrsid9530707 f 1966 (NZ) \endash 16 September 1966}{ \insrsid465644\charrsid9530707 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\b\insrsid10626332\charrsid10626332 \par }{\insrsid465644\charrsid10626332 [This Act as a whole was not made Niue law, but sections 3, 4 and 5 of the Act made specific provisions of the Act Niue law. Those provisions are set out here.] \par }{\insrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid465644\charrsid10626332 \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\b\insrsid10626332\charrsid10626332 SCHEDULE 1 \par }{\insrsid465644\charrsid10626332 Chapter VIII,articles 49-56 and 58}{\insrsid10626332 \par }{\insrsid465644\charrsid10626332 Status, Immunities, Exemptions and Privileges of the ADB \par }{\insrsid10626332 \par }{\b\insrsid465644\charrsid9530707 ARTICLE 49 \endash LEGAL STATUS}{\b\insrsid10626332\charrsid9530707 \par }{\insrsid10626332 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid465644\charrsid10626332 The Bank shall possess full juridical personality and, in particular, full capacity \endash }{\insrsid465644 \par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10626332 {\insrsid10626332\charrsid10626332 \par }{\insrsid465644\charrsid10626332 (i) to contract; \par }{\insrsid10626332 \par }{\insrsid465644\charrsid10626332 (ii) to acquire, and dispose of, immovable and movable property; and \par \par (iii) }{\insrsid10626332 to institute legal proceedings.}{\insrsid465644 \par }{\insrsid10626332\charrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid465644\charrsid10626332 ARTICLE 50 \endash IMMUNITY FROM JUDICIAL P}{\b\insrsid10626332\charrsid10626332 ROCEEDINGS \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 1 The Bank shall enjoy immunity from every form of legal process, except in cases arising out of or in connection with the exercise of its powers to borrow money, to guarantee obligations, or to buy and sell or underwrite the sale of securities, in which cases actions may be brought against the Bank in a court of competent jurisdiction in the territo ry of a country in which the Bank has its principal or a branch office, or has appointed an agent for the purpose of accepting service or notice of process, or has i}{\insrsid10626332 ssued or guaranteed securities. \par \par }{\insrsid465644\charrsid10626332 2 Notwithstanding the provisions of paragraph 1 of this Art icle, no action shall be brought against the Bank by any member, or by any agency or instrumentality of a member, or by any entity or person directly or indirectly acting for or deriving claims from a member or from any agency or instrumentality of a memb er. Members shall have recourse to such special procedures for the settlement of controversies between the Bank and its members as may be prescribed in this Agreement, in the bylaws and regulations of the Bank, or in contra}{\insrsid10626332 cts entered into with the Bank. \par \par }{\insrsid465644\charrsid10626332 3 Property and assets of the Bank shall, wheresoever located and by whomsoever held, be immune from all forms of seizure, attachment or execution before the delivery of fi}{\insrsid10626332 nal judgments against the Bank. }{\insrsid465644 \par }{\insrsid10626332\charrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid465644\charrsid10626332 ARTICLE 51 \endash IMMUNITY OF ASSETS \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 Property and assets of the Bank, wheresoever located and by whomsoever held, shall be immune from search, requisition, confiscation, expropriation or any other form of taking or foreclosure by executive or legislative action. \par }{\insrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid465644\charrsid10626332 ARTICLE 52 \endash IMMUNITY OF A}{\b\insrsid10626332\charrsid10626332 RCHIVES \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 The archives of the Bank and, in general, all documents belonging to it, or held by it, shall be inviolable, wherever located. \par }{\insrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid465644\charrsid10626332 ARTICLE 53 \endash FREEDOM OF ASSETS FROM RESTRICTIONS \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 To the extent necessary to carry out the purpose and functions of the Bank effectively, and subject to the provisions of this Agreement, all property and assets of the Bank shall be free from restrictions, regulations, controls and moratoria of any nature. \par }{\insrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid465644\charrsid10626332 ARTICLE 54 \endash PRIVILEGE FOR COMMUNICATIONS \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 Official communications of the Bank shall be accorded by each member treatment not less favourable than that it accords to the official communications of any other member. \par }{\b\insrsid10626332\charrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid465644\charrsid10626332 ARTICLE 55 \endash IMMUNITIES AND PRIVILEGES OF BANK PERSONNEL}{\b\insrsid10626332\charrsid10626332 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\b\insrsid10626332\charrsid10626332 \par }{\insrsid465644\charrsid10626332 All Governors, Directors, Alternates, officers and employees of the Bank, including experts performing missions for the Bank: \par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 (i) shall be immune from legal process with respect to acts performed by them in their official capacity, except when the Bank waives the immunity; \par }{\insrsid10626332 \par }{\insrsid465644\charrsid10626332 (i i) where they are not local citizens or nationals, shall be accorded the same immunities from immigration restrictions, alien registration requirements and national service obligations, and the same facilities as regards exchange regulations, as are accor ded by members to the representatives, officials and employees of comparable rank of other members; and \par \par (iii) shall be granted the same treatment in respect of travelling facilities as is accorded by members to representatives, officials and employees of comparable rank of other members. \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid465644\charrsid10626332 ARTICLE 56 \endash EXEMPTION FROM TAXATION }{\b\insrsid10626332\charrsid10626332 1 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 The Bank, its assets, property, income and its operations and transactions, shall be exempt from all taxation and from all customs duties. The Bank shall also be exempt from any ob ligation for the payment, withholding or collection of any tax or duty. 2 No tax shall be levied on or in respect of salaries and emoluments paid by the Bank to Directors, Alternates, officers or employees of the Bank, including experts performing mission s for the Bank, except where a member deposits with its instrument of ratification or acceptance a declaration that such member retains for itself and its political subdivisions the right to tax salaries and emoluments paid by the Bank to citizens or natio nals of such member. 3 No tax of any kind shall be levied on any obligation or security issued by the Bank, including any dividend or interest thereon, by whomsoever held \endash \par }{\insrsid10626332 \par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10626332 {\insrsid465644\charrsid10626332 (i) which discriminates against such obligation or security solely because it is issued by the Bank; or \par }{\insrsid10626332 \par }{\insrsid465644\charrsid10626332 (ii) if the sole jurisdictional basis for such taxation is the place or currency in which it is issued, made payable or paid, or the location of any office or place of business maintained by the Bank. \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid465644\charrsid10626332 \par 4 No tax of any kind shall be levied on any obligation or security guaranteed by the Bank, including any dividend or interest thereon, by whomsoever held \endash \par International Finance Agreements Amendme}{\insrsid10626332 nt Act 1966}{\insrsid465644 \par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10626332 {\insrsid10626332\charrsid10626332 \par }{\insrsid465644\charrsid10626332 (i) which discriminates against such obligation or security solely because it is guaranteed by the Bank; or \par }{\insrsid10626332 \par }{\insrsid465644\charrsid10626332 (ii) if the sole jurisdictional basis for such taxation is the location of any office or place of business maintained by the Bank. \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid465644\charrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid465644\charrsid10626332 ARTICLE 58 \endash WAIVER OF IMMUNITIES, EXEMPTIONS AND PRIVILEGES \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 The Bank at its discretion may waive any of the privileges, immunities and exemptions conferred under this Chapter in any case or instance, in such manner and upon such conditions as it may determine to be appropriate in the best interests of the Bank. \par }{\insrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid465644\charrsid10626332 \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\b\insrsid465644\charrsid10626332 SCHEDULE 2}{\b\insrsid10626332\charrsid10626332 \par }{\b\insrsid465644\charrsid9530707 Art}{\b\insrsid10626332\charrsid9530707 icle VIII, sections 2-9 Status, \par }{\b\insrsid465644\charrsid9530707 Immunities and Privileges of the IDA \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid465644\charrsid10626332 SECTION 2 \endash STATUS OF THE ASSOCIATION}{\b\insrsid10626332\charrsid10626332 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 The Association shall possess full juridical personality and, in particular, the capacity \endash \par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 (i) to contract; \par }{\insrsid10626332 \par }{\insrsid465644\charrsid10626332 (ii) to acquire and dispose of immovable and movable property; \par \par (iii) to institute legal proceedings. \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid465644\charrsid10626332 SECTION 3 \endash POSITION OF THE ASSOCIATION WITH REGARD TO JUDICIAL PROCESS \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\b\insrsid10626332\charrsid10626332 \par }{\insrsid465644\charrsid10626332 Actions may be brought against the Association only in a court of competent j urisdiction in the territories of a member in which the Association has an office, has appointed an agent for the purpose of accepting service or notice of process, or has issued or guaranteed securities. No actions shall, however, be brought by members o r persons acting for or deriving claims from members. The property and assets of the Association shall, wheresoever located and by whomsoever held, be immune from all forms of seizure, attachment or execution before the delivery of final judgment against t he Association. \par }{\insrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid465644\charrsid10626332 SECTION 4 \endash IMMUNITY OF ASSETS FROM SEIZURE \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 Property and assets of the Association, wherever located and by whomsoever held, shall be immune from search, requisition, confiscation, expropriation or any other form of seizure by executive or legislative action. \par }{\insrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid465644\charrsid10626332 SECTION 5 \endash IMMUNITY OF ARCHIVES}{\b\insrsid10626332\charrsid10626332 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 The archives of the Association shall be inviolable.}{\insrsid465644 \par }{\insrsid10626332\charrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid465644\charrsid10626332 SECTION 6 \endash FREEDOM OF ASSETS FROM RESTRICTIONS \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 To the extent necessary to carry out the operations provided fo r in this Agreement and subject to the provisions of this Agreement, all property and assets of the Association shall be free from restrictions, regulations, controls and moratoria of any nature. \par }{\b\insrsid10626332\charrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid465644\charrsid10626332 SECTION 7 \endash PRIVILEGE FOR COMMUNICATIONS \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\b\insrsid10626332\charrsid10626332 \par }{\insrsid465644\charrsid10626332 The official communications of the Association shall be accorded by each member of the same treatment that it accords to the official communications of other members. \par }{\b\insrsid10626332\charrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid465644\charrsid10626332 SECTION 8 \endash IMMUNITIES AND PRIVILEGES OF OFFICERS AND EMPLOYE}{\b\insrsid10626332\charrsid10626332 ES \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 All Governors, Executive Directors, Alternates, officers and employees of the Association \endash \par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 (i) shall be immune from legal process with respect to acts performed by them in their official capacity except when the Association waives this immunity; \par }{\insrsid10626332 \par }{\insrsid465644\charrsid10626332 (ii) not being local nationals shall be ac corded the same immunities from immigration restrictions, alien registration requirements and national service obligations and the same facilities as regards exchange restrictions as are accorded by members to the representatives, officials and employees of comparable rank of other members; \par \par (iii) shall be granted the same treatment in respect of travelling facilities as is accorded by members to representatives, officials and employees of comparable rank of other members. \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9530707 {\b\insrsid465644\charrsid10626332 SECTION 9 \endash IMMUNITIES FROM TAXATION \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 (a) The Association, its assets, property, income and its operations and transactions authorised by this Agreement, shall be immune from all taxation and from all customs duties. The Association shall also be immune from liability for the collectio n or payment of any tax or duty. \par }{\insrsid10626332 \par }{\insrsid465644\charrsid10626332 (b) No tax shall be levied on or in respect of salaries and emoluments paid by the Association to Executive Directors, Alternates, officials or employees of the Association who are not local citizens, local subjects, or o ther local nationals. \par }{\insrsid10626332 \par }{\insrsid465644\charrsid10626332 (c) No taxation of any kind shall be levied on any obligation or security issued by the Association (including any dividend or interest thereon) by whomsoever held \endash \par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 (i) which discriminates against such obligation or security solely because it is issued by the Association; or \par }{\insrsid10626332 \par }{\insrsid465644\charrsid10626332 (ii) if the sole jurisdictional basis for such taxation is the place or currency in which it is issued, made payable or paid, or the location of any office or place of business maintained by the Association. \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 (d) No taxation of any kind shall be levied on any obligation or security guaranteed by the Association (including any dividend or interest thereon) by whomsoever held \endash \par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10626332 {\insrsid10626332 \par }{\insrsid465644\charrsid10626332 (i) which discriminates against such obligation or security solely because it is guaranteed by the Association; or \par }{\insrsid10626332 \par }{\insrsid465644\charrsid10626332 (ii) if the sole jurisdictional basis for such taxation is the location of any office or place of business maintained by the Association. }{\insrsid11087364\charrsid10626332 \par }}