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Statutory Instruments
1998 No. 1516
DEFENCE
The Visiting Forces (Inheritance Tax) (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 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 and members of civilian components of such forces; 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), 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(3):
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.
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.
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.