LegalizeThe Visiting Forces and Allied Headquarters (Inheritance 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 155 of the Inheritance Tax Act 1984, 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 (Inheritance 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 155 of the Inheritance Tax Act 1984.
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 155 of the Inheritance Tax Act 1984 provides for certain exemptions from inheritance 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
1984 c. 51; section 155 was amended by S.I. 1986/948. By virtue of section 100(1) and (2) of the Finance Act 1986 (c. 41), on and after 25th July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984, and any reference in that Act to capital transfer tax is to have effect as a reference to inheritance tax, except where the reference relates to a liability arising before 25th July 1986.
Cmd. 9363.
Cmd. 8687.
Cmd. 3237.
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