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

Made: 24th June 1998

Coming into force

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

• (1) This Order may be cited as the Visiting Forces (Income Tax and Capital Gains Tax) (Designation) Order 1998 and shall come into force in accordance with the following provisions of this article.

• (2) This Order shall come into force, in relation to each of the countries specified in article 2, on whichever is the later of the following dates—

• (a) the date on which its Government becomes a party to the Agreement among the States Parties to the North Atlantic Treaty and the Other States Participating in the Partnership for Peace regarding the Status of their Forces dated 19th June 1995; and

• (b) the day after the date on which this Order is made.

• (3) The date on which this Order comes into force in relation to each of the countries specified in article 2 shall be notified in the London, Edinburgh and Belfast Gazettes.

2

The following countries are hereby designated for the purposes of section 323 of the Income and Corporation Taxes Act 1988 and section 11(1) of the Taxation of Chargeable Gains Act 1992—

• Armenia, Austria, Azerbaijan, Belarus, Finland, Georgia, Kazakhstan, Kyrgyzstan, the Former Yugoslav Republic of Macedonia, Moldova, Russia, Switzerland, Turkmenistan, Ukraine, and Uzbekistan.

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 and members of civilian components of such forces.

This Order designates the countries listed in article 2 of the Order.

Footnotes