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The Visiting Forces and Allied Headquarters (Income Tax and Capital Gains Tax) (Designation) Order 1998
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- 1998 No. 1513
- Explanatory Note
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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.
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