The Visiting Forces (Stamp Duties) (Designation) Order 1998

Statutory Instruments

1998 No. 1518

DEFENCE

The Visiting Forces (Stamp Duties) (Designation) Order 1998

Made

24th June 1998

Coming into force in relation to each country specified in article 2, the date determined in accordance with article 1(2)

At the Court at Buckingham Palace, the 24th day of June 1998

Present,

The Queen’s Most Excellent Majesty in Council

Whereas section 74 of the Finance Act 1960(1) provides for certain exemptions from stamp duty in relation to any visiting force of a designated country; 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:

Now, therefore, Her Majesty, in exercise of the powers conferred on Her by the said section 74 of the Finance Act 1960, 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 (Stamp Duties) (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(2); 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 74 of the Finance Act 1960—

• Armenia, Austria, Azerbaijan, Belarus, Finland, Georgia, Kazakhstan, Kyrgyzstan, the Former Yugoslav Republic of Macedonia, Moldova, Russia, Switzerland, Turkmenistan, Ukraine, and Uzbekistan.

N. H. Nicholls

Clerk of the Privy Council

Explanatory Note

(This note is not part of the Order)

Section 74 of the Finance Act 1960 provides for certain exemptions from stamp duties in relation to visiting forces of designated countries.

This Order designates the countries listed in article 2 of the Order.

(1)

1960 c. 44. Section 74 was amended by section 36(8) of, and Part V of Schedule 8 to, the Finance Act 1970 (c. 24) and by section 41(1) of, and Part I of Schedule 6 to, the Northern Ireland Constitution Act 1973 (c. 36).

(2)

Cmd. 3237.