The Visiting Forces (Inheritance Tax) (Designation) Order 1998

• Citation: S.I. 1998/1516
• Sections: 2

Section 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.

Section 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.