The Visiting Forces and Allied Headquarters (Income Tax and Capital Gains Tax) (Designation) Order 1998

Made: 24th June 1998

Coming into force: 24th June 1998

At the Court at Buckingham Palace, the 24th day of June 1998 Present, The Queen’s Most Excellent Majesty in Council

Now, therefore, Her Majesty, in exercise of the powers conferred on Her by the said section 323 of the Income and Corporation Taxes Act 1988 and the said section 11(1) of the Taxation of Chargeable Gains Act 1992, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:

1

This Order may be cited as the Visiting Forces and Allied Headquarters (Income Tax and Capital Gains Tax) (Designation) Order 1998 and shall come into force on 24th June 1998.

2

Each of the countries specified in the First Schedule to this Order and each of the allied headquarters specified in the Second Schedule to this Order is hereby designated for the purposes of section 323 of the Income and Corporation Taxes Act 1988 and of section 11(1) of the Taxation of Chargeable Gains Act 1992.

FIRST SCHEDULE

• Albania, Bulgaria, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, the Slovak Republic, Slovenia, Spain and Sweden.

SECOND SCHEDULE

• Headquarters of the Supreme Allied Commander Atlantic (SACLANT).

• Headquarters Eastern Atlantic (EASTLANT).

• Headquarters Maritime Air Eastern Atlantic (MARAIREASTLANT).

• Headquarters Submarine Forces Eastern Atlantic (SUBEASTLANT).

• Headquarters Allied Forces North Western Europe (AFNORTHWEST).

• Headquarters Allied Naval Forces North Western Europe (NAVNORTHWEST).

• Headquarters Allied Air Forces North Western Europe (AIRNORTHWEST).

• NATO Airborne Early Warning Force Headquarters and NATO E-3A Component.

Signed

N. H. Nicholls — Clerk of the Privy Council

Explanatory note

(This note is not part of the Order)

Section 323 of the Income and Corporation Taxes Act 1988 provides for certain exemptions from income tax and, together with section 11(1) of the Taxation of Chargeable Gains Act 1992, from capital gains tax, in respect of members of visiting forces of designated countries, members of civilian components of such forces and of persons attached to or employed by designated allied headquarters.

This Order designates those countries and headquarters that are listed in the Schedules to the Order.

Footnotes