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.
Specified date: 24 June 1998: see above.
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.
Specified date: 24 June 1998: see art 1.
N H Nicholls
Clerk of the Privy Council
Albania, Bulgaria, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, the Slovak Republic, Slovenia, Spain and Sweden.
Specified date: 24 June 1998: see art 1.
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.
Specified date: 24 June 1998: see art 1.
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.
