The Visiting Forces and Allied Headquarters (Inheritance Tax) (Designation) Order 1998

Statutory Instruments

1998 No. 1515

DEFENCE

The 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

Whereas section 155 of the Inheritance Tax Act 1984(1) 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 persons attached to or employed by designated allied headquarters; and further provides that for the purposes of that section “designated” means designated for the purpose in question by or under any Order in Council made for giving effect to any international agreement:

And whereas this Order is an Order made for giving effect to the following international agreements, namely, the Agreement regarding the Status of Forces of Parties to the North Atlantic Treaty dated 19th June 1951(2), the Protocol on the Status of International Military Headquarters set up Pursuant to the North Atlantic Treaty dated 28th August 1952(3), and 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(4):

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)

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.

(2)

Cmd. 9363.

(3)

Cmd. 8687.

(4)

Cmd. 3237.