Legalize / United Kingdom / Statutory-Instrument

The Visiting Forces (Inheritance Tax) (Designation) Order 1998

Type Statutory-Instrument

Publication 1998-06-24

State In force

Department Queen's Printer of Acts of Parliament

Source legislation.gov.uk

PDF Download

articles Not indexed

Reform history JSON API

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 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

(1) This Order may be cited as the Visiting Forces (Inheritance 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 155 of the Inheritance Tax Act 1984—

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 155 of the Inheritance Tax Act 1984 provides for certain exemptions from inheritance 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

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. 3237.

Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.

This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence. legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.